A pallet is a flat transport structure that supports goods in a stable fashion while being lifted by a forklift, pallet jack, front loader or other jacking device. A pallet is the structural foundation of a unit load which allows handling and storage efficiencies. Goods or shipping containers are often placed on a pallet secured with strapping, stretch wrap or shrink wrap and shipped.

While most pallets are wooden, pallets also are made of plastic, metal, and paper. Each material has advantages and disadvantages relative to the others.

Plastic pallets are often made of new HDPE or recycled PET (drink bottles). They are usually extremely durable, lasting for a hundred trips or more, and resist weathering, rot, chemicals and corrosion. They often stack. Plastic pallets are exempt by inspection for biosafety concerns, and easily sanitize for international shipping. HDPE is impervious to most acids and toxic chemicals clean from them more easily. Some plastic pallets can collapse from plastic creep if used to store heavy loads for long periods. Plastic pallets cannot easily be repaired, and can be ten times as expensive as hardwood, so they are often used by logistics service providers who can profit from their durability and stackability. The large supply chains have increased the use of plastic pallets as many organisations seek to reduce costs through waste, transport and health & safety. Pallets and dolly combined for example the Pally eliminate pallet instability and the need for additional lifting equipment, but also create valuable space in busy operating environments and deliver significant time and cost savings by reducing supply chain handling.