For the unsteady simulation of compressible subsonic flows (Large Eddy Simulation orDirect Numerical Simulation), the proper handling of the inlet boundary is a challengingtask. Indeed, inflow generation through imposition of the velocity may lead to anon-physical reflection of the upstream acoustic waves. In the present contribution, amethod that allows both filtering of these waves and proper imposition of the requiredvariables is proposed. This method is based on identification of the roles of the temporalrate of change of wave amplitudes at the inlet in the low Mach number regime. Theformulation obtained is tested numerically on unsteady one-dimensional flows at low Machnumber for which the unsteady inlet velocity signal is purely harmonic or harmonic withthe superimposition of synthetic turbulence.