The implementation of graphene-based electronics requires fabrication processes able to cover large device areas since exfoliation method is not compatible with industrial applications. Chemical vapor deposition of large-area graphene represents a suitable solution having the important drawback of producing polycrystalline graphene with formation of grain boundaries, which are responsible for limitation of the device performance. With these motivations, we formulate a theoretical model of graphene grain boundary by generalizing the graphene Dirac Hamiltonian model. The model only includes the long-wavelength regime of the particle transport, which provides the main contribution to the device conductance. Using symmetry-based arguments deduced from the current conservation law, we derive unconventional boundary conditions characterizing the grain boundary physics and analyze their implications on the transport properties of the system. Angle resolved quantities, such as the transmission probability, are studied within the scattering matrix approach. The conditions for the existence of preferential transmission directions are studied in relation with the grain boundary properties. The proposed theory provides a phenomenological model to study grain boundary physics within the scattering approach and represents per se an important enrichment of the scattering theory of graphene. Moreover, the outcomes of the theory can contribute in understanding and limiting detrimental effects of graphene grain boundaries also providing a benchmark for more elaborated techniques.