The customs office at which the customs declaration is lodged shall release the goods in accordance with Articles 194 and 195, taking into account:
Déanfaidh an oifig chustaim inar taisceadh an dearbhú custaim na hearraí a scaoileadh i gcomhréir le hAirteagal 194 agus le hAirteagal 195, agus an méid a leanas á chur san áireamh: