Enforcement Rules of the Customs Act Article 4
The "finally determined" set forth in Article 9 of the Act shall refer to any of the following situations:1. In the case where a determination of Customs duty or an administrative decision has been made by Customs, the duty-payer or the person subject to the administrative decision fails to apply for a review in accordance with the Act.2. In the case where a review decision has been made, the duty-payer or the person subject to the administrative decision fails to file an administrative appeal in accordance with relevant laws.3. In the case where a decision on administrative appeal has been made, the duty-payer or the person subject to the administrative decision fails to initiate administrative litigation in accordance with relevant laws.4. In the case where a judgment on administrative proceedings has been declared final and irrevocable.
中文原文 關稅法施行細則第4條
本法第九條所稱確定，指下列各種情形：
一、經海關核定或處分之案件，納稅義務人或受處分人未依法申請復查者。
二、經復查決定之案件，納稅義務人或受處分人未依法提起訴願者。
三、經訴願決定之案件，納稅義務人或受處分人未依法提起行政訴訟者。
四、經行政訴訟判決確定者。
一、經海關核定或處分之案件，納稅義務人或受處分人未依法申請復查者。
二、經復查決定之案件，納稅義務人或受處分人未依法提起訴願者。
三、經訴願決定之案件，納稅義務人或受處分人未依法提起行政訴訟者。
四、經行政訴訟判決確定者。