In Cisco Meraki, L2 and L3 ACLs are used to control network traffic, with L2 ACLs filtering based on MAC addresses and L3 ACLs filtering based on IP addresses. Meraki MS switches support both L2 and L3 ACLs, allowing for granular control over network access at different layers.
To know more about ACLs..Please go through the following LInks:
https://documentation.meraki.com/MS/Other_Topics/Switch_ACL_Operation
https://documentation.meraki.com/MS/Layer_3_Switching/Configuring_ACLs
Thanks
