commingling

1. Accounting: Mixing a firm's cash with personal funds, a practice that always attracts adverse attention from the taxation authorities, and may make the offender personally liable for the firm's obligations.

2. Shipping: Packing two or more articles or commodities (each subject to a different rate of duty) in a manner that the quantity and/or value of the individual items cannot be assessed without segregating them. Customs usually levy the highest rate of duty (applicable to any component of a commingled shipment) on the entire shipment.