PUBLIC LAW 103-182—DEC. 8, 1993 107 STAT. 2197 articles manufactured by the drawback successor after the date of succession. "(2) For purposes of subsection (j)(2), a drawback successor may designate— "(A) imported merchandise which the predecessor, before the date of succession, imported; or "(B) imported merchandise, commercially^ interchangeable merchandise, or any combination of imported and commercially interchangeable merchandise for which the successor received, before the date of succession, from the person who imported and paid any duty due on the imported merchandise a certificate of delivery transferring to the successor such merchandise; as the basis for drawback on merchandise possessed by the drawback successor afler the date of succession. "(3) For purposes of this subsection, the term 'drawback successor* means 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; or "(B) the assets and other business interests of a division, plant, or other business unit of such predecessor, but only if in such transfer the value of the transferred realty, personalty, and intangibles (other than drawback rights, inchoate or otherwise) exceeds the value of all transferred drawback rights, inchoate or otherwise. "(4) No drawback shall be paid under this subsection until either the predecessor or the drawback successor (who shall also certifyr that it has the predecessor's records) certifies that— "(A) the transferred merchandise was not and will not be claimed by the predecessor, and "(B) the predecessor did not and will not issue any certificate to any other person that would enable that person to cltdm drawback, "(t) DRAWBACK CERTIFICATES.— Any person who issues a certificate which would enable another person to claim drawback shall be subject to the recordkeeping provisions of this chapter, with the retention period beginning on the date that such certificate is issued. "(u) EuGiBiuTY OF ENTERED OR WITHDRAWN MERCHANDISE. — Imported merchandise that has not been regularly entered or withdrawn for consumption shall not satisfy any requirement for use, exportation, or destruction under this section. "(v) MULTIPLE DRAWBACK CLAIMS. —Merchandise that is exported or destroyed to satisfy any claim for drawback shall not be the basis of any other claim for drawback; except that appropriate credit and deductions for claims covering components or ingredients of such merchandise shall be made in computing drawback pay- ments.". (b) APPLICATION OF AMENDMENT TO FINISHED PETROLEUM I9 USCI313 DERIVATIVES.— Notwithstanding section 514 of the Tariff Act of »o*e 1930 (19 U.S.C. 1514) or any other provision of law, the amendment made by paragraph (6) of subsection (a) shall apply to^ (1) claims filed or liquidated on or after January 1, 1988, and
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