As mentioned, the built-in impedance boundary condition only supports frequency independent resistive impedances (they can be space dependent). To model more advanced general user-defend frequency dependent impedance conditions, combine the Normal Velocity boundary condition with the boundary version of The ODE and DAE Interfaces (see Distributed ODEs and DAEs). The time explicit formulation and solver are compatible with solving ODEs on boundaries.
For an example, see the COMSOL Application Gallery tutorial: Full Wave Time Domain Room Acoustics with Frequency Dependent Impedance. Found at: https://www.comsol.com/model/90551
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