### Question
What does drawback successor mean?


### Answer
**Drawback successor** has the following meaning 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 3-THE TARIFF AND RELATED PROVISIONS > SUBTITLE II-SPECIAL PROVISIONS > Part I-Miscellaneous**

