The European Commission believes the rule is needed to differentiate cows in Northern Ireland from cows in the rest of the UK.
However, British officials argue that the existing tracing system already makes it possible to trace bovine movements and distinguish cattle in Northern Ireland from the rest of the UK.
“Livestock in the UK are already identified in such a way that the region where they were tagged can be determined from the identification code,” a source said.
The rules are too burdensome because they require veterinary inspectors to supervise the tagging and new tags to be bought, British negotiators have argued.
Both the old and new numbers must be recorded in a database run by Northern Ireland’s Department of Agriculture, Environment and Rural Affairs.
Increased risk of misidentifying livestock
There is also an increased risk of animals being misidentified because of the new bureaucracy, the UK has argued.
The European Commission has been asked for comment.
Last June, the European Commission changed rules to prevent UK cows from being tagged and retagged every time they moved between Britain and Northern Ireland, which makes it easier for Northern Irish farmers to attend agricultural shows on the mainland.
The UK wants the number of Irish Sea border checks on British goods reduced because it is having a chilling effect on trade with Northern Ireland and causing supply chains to shift to the EU.
Unionists fear that the Protocol is driving a wedge between their country and the rest of the UK.
Ireland’s Central Statistics Office said imports from Northern Ireland to the Republic jumped 65 per cent last year, when the Protocol took effect, compared to 2020.
Exports from the Republic to Northern Ireland rose by 54 per cent while imports from the rest of the UK to Ireland dropped 13 per cent.
In October, Brussels offered to cut the number of Irish Sea border checks in return for bolstered market surveillance to ensure that unchecked British goods were not crossing into Ireland.
Negotiations continue this week, despite being overshadowed by the recent resignation of Paul Givan, the DUP former first minister, and Stormont elections planned for May.