Tray
A pallet is a loading platform consisting of two panels separated by supports, or one panel resting on legs, and primarily intended for movement using fork-lift trucks or pallet trucks. Pallets have a construction comprising at least three fixed, removable or foldable vertical sides and are designed to be placed on a two-tier pallet or another box-type pallet
Source: "Explanations to the Harmonized Commodity Description and Coding System of the Customs Union (HSN CU)" (Volume 3. Sections IX - XIII. Groups 44 - 70)
device on which a certain number of goods can be placed together in order to form a transport package for its transportation, loading/unloading or stacking using mechanical equipment. This device consists either of two platforms connected to each other by cross members, or of one platform resting on legs; it should have as low an overall height as possible allowing its loading/unloading using fork lift trucks or pallet handling trolleys; it may or may not have a superstructure;
Source: "Convention on Temporary Admission" (concluded in Istanbul on 26.06.1990)