The QUEUE target is used to queue packets to User-land programs and applications. It is used in conjunction with programs or utilities that are extraneous to iptables and may be used, for example, with network accounting, or for specific and advanced applications which proxy or filter packets. We will not discuss this target in depth, since the coding of such applications is out of the scope of this tutorial. First of all it would simply take too much time, and secondly such documentation does not have anything to do with the programming side of Netfilter and iptables. All of this should be fairly well covered in the Netfilter Hacking HOW-TO.
As of kernel 2.6.14 the behavior of netfilter has changed. A new system for talking to the QUEUE has been deviced, called the nfnetlink_queue. The QUEUE target is basically a pointer to the NFQUEUE 0 nowadays. For programming questions, still see the above link. This requires the nfnetlink_queue.ko module.
Works under Linux kernel 2.3, 2.4, 2.5 and 2.6.