On Wednesday, the UK said it would unilaterally extend grace periods for Irish Sea border checks, a move the EU said was a breach of international law.
Simon Coveney said he preferred "engagement", but the UK government was driving the EU towards legal action.
The grace periods mean procedures and checks are not yet fully applied.
Prime Minister Boris Johnson said the problems were technical and could be solved.
Northern Ireland has remained a part of the EU's single market for goods so products arriving from GB undergo EU import procedures.
The first of these periods will expire at the end of March, but the UK has said it will be extended until October.
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