diff --git a/tests/integration/sync_test.go b/tests/integration/sync_test.go
index 5a143ead7..64efe81e3 100644
--- a/tests/integration/sync_test.go
+++ b/tests/integration/sync_test.go
@@ -1,4 +1,4 @@
-//go:build integration
+//gos:build integration
 
 package integration
 
@@ -4814,3 +4814,41 @@ func Test_Sync_DoNotUpdateCreatedAt(t *testing.T) {
 	// plugins do not have an updated_at field
 	// consumers do not have an updated_at field
 }
+
+// Test_Sync_LookupConsumerTags tests that existing behavior when referencing
+// consumers from plugins is preserved:
+// - if a referenced consumer is not present in the state file, the sync fails
+// - if a referenced consumer is present in the state file, the sync succeeds
+//
+// This test also tests that the new behavior is implemented correctly:
+//   - if a referenced consumer is not present in the state file, but is present
+//     in Kong when using the new lookup selector tags, the sync succeeds
+//   - if a referenced consumer is not present in the state file and neither in
+//     Kong when using the new lookup selector tags, the sync fails
+func Test_Sync_LookupConsumerTags(t *testing.T) {
+	runWhen(t, "enterprise", ">=3.0.0")
+	setup(t)
+
+	// test that reference to non-existing consumer fails.
+	pluginsNoLookupStateFile := "testdata/sync/028-lookup-tags/plugins_no_lookup.yaml"
+	err := sync(pluginsNoLookupStateFile)
+	require.Error(t, err)
+	require.EqualError(t, err, "building state: consumer foo for plugin rate-limiting-advanced: entity not found")
+
+	// test that reference to existing local consumer succeeds.
+	pluginsAndConsumersStateFile := "testdata/sync/028-lookup-tags/plugins_and_consumers.yaml"
+	require.NoError(t, sync(pluginsAndConsumersStateFile))
+	reset(t)
+
+	// test that reference to existing global consumer succeeds via lookup tags.
+	globalConsumersStateFile := "testdata/sync/028-lookup-tags/global_consumers.yaml"
+	require.NoError(t, sync(globalConsumersStateFile))
+	// sync plugins with lookup reference to global consumers.
+	pluginsLookupStateFile := "testdata/sync/028-lookup-tags/plugins_lookup.yaml"
+	require.NoError(t, sync(pluginsLookupStateFile))
+	reset(t)
+
+	// test that reference to non-existing global consumer fails via lookup tags.
+	require.Error(t, sync(pluginsLookupStateFile))
+	require.EqualError(t, err, "building state: consumer foo for plugin rate-limiting-advanced: entity not found")
+}
diff --git a/tests/integration/testdata/sync/028-lookup-tags/global_consumers.yaml b/tests/integration/testdata/sync/028-lookup-tags/global_consumers.yaml
new file mode 100644
index 000000000..b5ef686fc
--- /dev/null
+++ b/tests/integration/testdata/sync/028-lookup-tags/global_consumers.yaml
@@ -0,0 +1,6 @@
+_format_version: "3.0"
+_info:
+  select_tags:
+  - global-consumers
+consumers:
+- username: foo
\ No newline at end of file
diff --git a/tests/integration/testdata/sync/028-lookup-tags/plugins_and_consumers.yaml b/tests/integration/testdata/sync/028-lookup-tags/plugins_and_consumers.yaml
new file mode 100644
index 000000000..c352b3d61
--- /dev/null
+++ b/tests/integration/testdata/sync/028-lookup-tags/plugins_and_consumers.yaml
@@ -0,0 +1,13 @@
+_format_version: "3.0"
+plugins:
+- name: rate-limiting-advanced
+  config:
+    limit:
+    - 10
+    window_size:
+    - 60
+    namespace: foo
+    sync_rate: -1
+  consumer: foo
+consumers:
+- username: foo
\ No newline at end of file
diff --git a/tests/integration/testdata/sync/028-lookup-tags/plugins_lookup.yaml b/tests/integration/testdata/sync/028-lookup-tags/plugins_lookup.yaml
new file mode 100644
index 000000000..c31b4c55f
--- /dev/null
+++ b/tests/integration/testdata/sync/028-lookup-tags/plugins_lookup.yaml
@@ -0,0 +1,17 @@
+_format_version: "3.0"
+_info:
+  select_tags:
+  - managed-by-deck
+  lookup_tags:
+    consumers:
+    - global-consumers
+plugins:
+- name: rate-limiting-advanced
+  config:
+    limit:
+    - 10
+    window_size:
+    - 60
+    namespace: foo
+    sync_rate: -1
+  consumer: foo
\ No newline at end of file
diff --git a/tests/integration/testdata/sync/028-lookup-tags/plugins_no_lookup.yaml b/tests/integration/testdata/sync/028-lookup-tags/plugins_no_lookup.yaml
new file mode 100644
index 000000000..f0560594d
--- /dev/null
+++ b/tests/integration/testdata/sync/028-lookup-tags/plugins_no_lookup.yaml
@@ -0,0 +1,14 @@
+_format_version: "3.0"
+_info:
+  select_tags:
+  - managed-by-deck
+plugins:
+- name: rate-limiting-advanced
+  config:
+    limit:
+    - 10
+    window_size:
+    - 60
+    namespace: foo
+    sync_rate: -1
+  consumer: foo
\ No newline at end of file