https://github.com/kubernetes-sigs/aws-efs-csi-driver/commit/cd41c38c9902505e14337d4967f929027ce6c417

{
  "Version": "2012-10-17",
  "Statement": [
    {
      "Effect": "Allow",
      "Action": [
        "elasticfilesystem:DescribeAccessPoints",
        "elasticfilesystem:DescribeFileSystems",
        "elasticfilesystem:DescribeMountTargets",
        "ec2:DescribeAvailabilityZones"
      ],
      "Resource": "*"
    },
    {
      "Effect": "Allow",
      "Action": [
        "elasticfilesystem:CreateAccessPoint"
      ],
      "Resource": "*",
      "Condition": {
        "StringLike": {
          "aws:RequestTag/efs.csi.aws.com/cluster": "true"
        }
      }
    },
+   {
+     "Effect": "Allow",
+     "Action": [
+       "elasticfilesystem:TagResource"
+     ],
+     "Resource": "*",
+     "Condition": {
+       "StringLike": {
+         "aws:ResourceTag/efs.csi.aws.com/cluster": "true"
+       }
+     }
+   },
    {
      "Effect": "Allow",
      "Action": "elasticfilesystem:DeleteAccessPoint",
      "Resource": "*",
      "Condition": {
        "StringEquals": {
          "aws:ResourceTag/efs.csi.aws.com/cluster": "true"
        }
      }
    }
  ]