Does any one know why the ingress bandwidth limit is not available for RB260GS?
http://wiki.mikrotik.com/wiki/SwOS#Forwarding_Tab

Does any one know any workaround to apply ingress bandwidth limit?

Thank you, Toni

Try with ACL. You have "From:" port, limited "Rate" (but after forward) and more conditions to make a rule for limit.
http://wiki.mikrotik.com/wiki/SwOS#Acti ... parameters