The holder of the authorisation referred to in Article 148 or the person storing the goods in the cases where the goods are stored in other places designated or approved by the customs authorities, shall be responsible for all of the following:
Sealbhóir an údaraithe dá dtagraítear in Airteagal 148 nó an duine a mbeidh na hearraí á stóráil aige i gcás ina stóráiltear na hearraí in áiteanna eile a bheidh ainmnithe ag na húdaráis chustaim nó a bheidh formheasta acu, beidh sé freagrach as na nithe uile seo a leanas: