In the ASF SQS provider, we always raise a `QueueNameExists` exception if the queue already exists.

https://github.com/localstack/localstack/blob/aba25e4f9542a2cc1ce94b08d50247b8024c3d12/localstack/services/sqs/provider.py#L728-L729
However, [according to the spec](https://github.com/boto/botocore/blob/f960a8d73c12d16b53e4d9eacdf515224acb08f6/botocore/data/sqs/2012-11-05/service-2.json#L1138), "Amazon SQS returns this error only if the request includes attributes whose values differ from those of the existing queue."

try:
        handle = base64.b64decode(receipt_handle).decode("utf-8")
        _, queue_arn, message_id, last_received = handle.split(" ")
        parse_arn(queue_arn)  
        return queue_arn
    except (IndexError, ValueError):
        raise ReceiptHandleIsInvalid(
            f'The input receipt handle "{receipt_handle}" is not a valid receipt handle.'
        )
class Permission(NamedTuple):
    
    label: str
    account_id: str
    action: str
class SqsMessage:
    message: Message
    created: float
    visibility_timeout: int
    receive_times: int
    delay_seconds: Optional[int]
    receipt_handles: Set[str]
    last_received: Optional[float]
    first_received: Optional[float]
    visibility_deadline: Optional[float]
    deleted: bool
    priority: float
    message_deduplication_id: str
    message_group_id: str
    def __init__(