Firewall to validate ip matches mac address

RouterOS General
1

Can this iptables statement be translated to firewall rules?

iptables -A INPUT -s 172.16.0.233 -i eth0 -m mac ! --mac-source 00:1A:92:CB:E1:80 -j DROP

Thanks

IP and MAC Address Validation before pass through the routeros
2

http://wiki.mikrotik.com/wiki/Manual:IP/Firewall/Filter#Properties

/ip firewall filter
add chain=input src-address=172.16.0.233 in-interface=eth0 src-mac-address=!00:1A:92:CB:E1:80 action=drop