1. In Edit mode, in the Color group, select Color LUTs.
2. On the Color LUTs panel, press the Import LUTs button. In the Open dialog, browse to the location of your extracted .cube LUT files, and press Open. The LUT is immediately applied.
3. Click Done to accept your changes and close the panel.

Note: If an imported LUT file's location has changed, you will have to reload it in the Color LUTs panel.

Source: ACDSee