### Question
How is the term drawback successor defined?


### Answer
The term **drawback successor** is defined in *19 U.S.C. § 1313* as the following:

> 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**

