Queue tables just like the name depicts are used to serialize the custom process using the db capabilities. One process inserts a record signaling the process has been completed and the other process can start as soon as it finds the required signal from the dependent process.
This article should give you a good understanding as why they are required and how they can be used!
http://www.teradata.com/resources/white-papers/Teradata-Database-Queue-Tables-eb4310/
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