### Question
What is the definition of drawback successor?


### Answer
The definition of **drawback successor** is as follows in *19 U.S.C. § 1313*:

> an entity to which another entity (in this subsection referred to as the “predecessor”) has transferred by written agreement, merger, or corporate resolution—


(A) all or substantially all of the rights, privileges, immunities, powers, duties, and liabilities of the predecessor

#### Citation:
  - *19 U.S.C. § 1313*
  - Heading: **CHAPTER 4-TARIFF ACT OF 1930 > SUBTITLE II-SPECIAL PROVISIONS > Part I-Miscellaneous**

