(1) If a sheep or goat is imported from another member State into Great Britain, and when it was imported it was not marked in accordance with Council Directive 91/68/EEC and Council Directive 92/102/EEC , it shall be marked by the keeper at the holding of destination, within 36 hours of arrival on that holding, with an eartag or tattoo which—
(a) is designed so as to be legible for the life of the animal, and
(b) comprises the flockmark or herdmark of the keeper at the holding of destination and the letters “UK”.
(2) If a sheep or goat is imported from Northern Ireland, the Isle of Man or the Channel Islands into Great Britain, and when it was imported it was not marked with an eartag or tattoo showing the letters “UK”and the flockmark or herdmark of a holding in Northern Ireland, the Isle of Man or the Channel Islands, it shall be marked by the keeper at the holding of destination, within 36 hours of arrival on that holding, with an eartag or tattoo which—
(a) is designed so as to be legible for the life of the animal; and
(b) shows, in the following order—
(i) the letters “UK”;
(ii) the flockmark or herdmark of the keeper at the holding of destination;
(iii) in the case of an eartag only, either the letter “G”, the letter “P”or the letter “S”;
(iv) a number identifying the animal individually.
(3) If a sheep or goat is imported into Great Britain from outside the European Union the animal may be moved from the border inspection post where it was imported to the stated holding of destination without being marked, but within 30 days of the date of its importation (unless it is slaughtered without being moved from the holding of destination within that time), or before it is moved from the holding of destination if earlier, it shall be marked on that holding with an eartag or tattoo in the same way as is specified in the preceding paragraph.