This paper proposes an original approach of the open boundary condition problem, within the framework of internal hydrostatic wave theory. These boundary conditions are based on the relations of polarization of internal waves. The method is presented progressively, beginning with a simple case (non-rotating regime, propagation direction normal to the open boundary), ending with a more general situation (rotating regime, multimodal & multi-dimensional propagations and variable background field). In the non-rotating case and as far as we assume that the direction of propagation is locally normal to the open boundary, the so-called PRM (polarization relation method) scheme can be seen as a three-dimensional version of the barotropic Flather boundary conditions. The discrete form of the scheme is detailed. Numerical stability issues proper to leap-frog time stepping are in particular discussed. It is shown that errors on phase speed prescribed in the boundary conditions can notably deteriorate radiation properties. The normal mode approach is introduced to identify coherent structures of propagation and their corresponding phase speed. A simple and robust multi-dimensional propagation scheme can easily be derived from polarization relations. The rotating case is more difficult but it is possible, to some extent, to get around the dependency of phase speed on wave frequency and to keep the non-rotating formulation of the PRM conditions almost unchanged. The PRM scheme being applied to field anomalies, the question of the background reference state is addressed. The latter can be used to introduce incoming waves across the open boundaries or, alternatively, to represent the low-frequency variability of the model itself. The consistency of the pressure and tracer boundary conditions is finally discussed.