An inbound ACL filters traffic as it enters an interface before the router makes a routing decision. If the packet is denied, the router drops it immediately without consuming routing resources.
Use inbound ACLs when you want to block traffic early. For example, apply an inbound ACL on your internet-facing interface to block known malicious IP ranges before they reach your internal network.
interface GigabitEthernet0/0
ip access-group BLOCK-BAD-IPS in