All wood packaging material must bear the IPPC mark confirming ISPM 15-compliant treatment—either heat treatment (HT) or dielectric heating (DH). Shipments with missing, illegible, or fraudulent marks are subject to USDA APHIS refusal or treatment at the port of entry at the importer's expense.

Returnable pallets present valuation challenges because their transaction value may not reflect a true sale. CBP may require a first-sale or computed-value analysis, and importers using pallet-pooling programs should maintain documentation of ownership, lease terms, and prior use to support the declared value.