any person who participated in the act which led to the non-fulfilment of the obligation and who was aware or should reasonably have been aware that a customs declaration had not been lodged but should have been.
aon duine a bhí rannpháirteach sa ghníomh arbh é an toradh a bhí air neamhchomhlíonadh na hoibleagáide agus arbh fheasach dó nó ar cheart go réasúnach gurbh fheasach dó nár taisceadh dearbhú custaim ba cheart a thaisceadh.