What documentation does a wooden sandwich pallet need for customs clearance?

A wooden sandwich pallet requires a visible ISPM 15 heat treatment marking stamped or burned directly into the timber — this marking is the documentation, and no separate paper certificate is issued for the pallet itself. The pallet must also appear on the commercial invoice and packing list as a declared item, with its material type, quantity, and tare weight listed separately from the net cargo weight. Incorrect separation of pallet tare weight from cargo net weight in customs valuation documents triggers a valuation query at the border and delays clearance of the full consignment.