The Sheep and Goats (Records, Identification and Movement) (England) Order 2005

Intra-Community trade or export

29.  No person shall consign an animal for export or intra-Community trade if it is marked with an eartag or tattoo with the letter “R” indicating that it is a replacement eartag or tattoo attached or applied under articles 13(2), 23, 24 or 25 or under any of the previous Orders.