the risks are assessed by a customs authority as being significant and requiring customs control and the results of the control establish that the event triggering the risks has occurred; or
nuair a mheasann údarás custaim go bhfuil na rioscaí suntasach agus go n-éilíonn siad rialú custaim agus go léireoidh torthaí an rialaithe gur tharla an teagmhas ba chúis leis na rioscaí, nó