Commingled Merchandise

Summary of Commingled Merchandise

Merchandise that is packed together so that a customs inspector cannot readily determine the value or quantity of the individual items. A provision of customs regulations stipulates that under these conditions, duty on the entire shipment will be imposed upon whichever of the commingled items bears the highest rate. Exemptions from the rule are permitted if the importer can provide evidence of the content of each of the items in the mix.

(Main Author: William J. Miller)