should are or is be used in the statement below

is/are to be considered: This phrase explains what will be appropriate/acceptable from now on, or from some future time onwards.  It would be used when announcing a new, possibly revised, set of mores or standards. It is usually found in religious and/or moral contexts, and refers to new mores/standards. However, because these kinds of changes happen glacially, or at least gradually, it would seem strange to collocate them with such business-like phrases as effective immediately, or beginning January 1st.  Nonetheless, the tense definitely does point to from now on or from a future point onwards. Will be considered is also correct for the future time meaning.

are considered: This phrase explains what is currently appropriate/acceptable. It would be used when explaining the current mores/standards, which began at some point in the past and continue to be in force at the time of writing.  In a religious/moral context, it is much more commonly used than is/are to be considered.

There is an important diffference between mores/standards, on the one hand, and rules/laws on the other.  In a secular context, mores/standards do not usually change in a way that would require the use of  are to be considered.  Please check your dictionary and if you have any questions about this distinction, I look forward to hearing from you again.

I hope this helps.