Any item used for the transport or storage of goods which does not meet the definition of ‘container’ or ‘pallet’.



A wooden, metal, plastic covering that allows goods to be stacked on. the pallet is made up of two decks separated by bearers, or of a single deck supported by feet; its overall height is reduced to the minimum compatible with handling by fork lift trucks or pallet trucks; it may or may not have a superstructure.



Relief from payment of a part of the total amount of import duties and taxes which would otherwise be payable had the goods been cleared for home use.



Processing under customs control for free circulation.



Please see google definition - complex and various meanings

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