A pallet is a horizontal platform, typically affixed to a superstructure and a bottom deck which allows it to be lifted and moved by material handling equipment such as lift trucks and conveyors as well as to placed in appropriate storage systems and transport vehicles. The pallet provides the base for assembling, storing, handling, and transporting materials and products. Additionally, a pallet provides protection to the product on it.

The pallet is the most common base for the unit load. The unit load is a system which includes the pallet, goods stacked atop it, as well as the stretch wrap, adhesive, pallet collar, or other means of unit load stabilization.

The history of pallets has been integral to the development of modern logistics. Additional refinements were added to pallet design and management during World War II. For example, pallet reuse in the supply chain became increasingly practiced. The pallet pooling concept began to be seriously discussed during this time and has evolved into a key strategy for pallet suppliers.

There are various common pallet materials. The wood pallet dominates the marketplace, followed by other materials, including plastic, paper, wood composite, and metal pallets.

The National Wooden Pallet and Container Association's Uniform Standard for Wood Pallets begins by classifying pallets as either stringer or block. It then goes on to differentiate the common entry types of wood pallets, which refers to how many directions they may be entered by pallet trucks and forklifts. These include two-way entry pallets, which can be entered at either end, four-way pallets, which can be entered from all four sides, and partial four-way entry pallets, which can be entered by forklifts and pallet trucks at each end, but only by forklifts through notched stringers on the sides.

Although pallets may be fabricated to various custom sizes, there are some typical sizes that are most commonly used. It should be pointed out that in describing the size of pallets, one starts with the stringer or stringer board length, first, followed by the pallet width, typically the length of the deck boards. The main pallet size or pallet dimension in North America is 48x40 inches. There are six pallet sizes recognized by ISO. Here is a list, including the region most commonly used:

• 1219x1016 (48x40 inches) – North America
• 1000x1200 – Europe and Asia
• 1165x1165 – Australia
• 1067x1067 – North America, Europe, and Asia
• 1100x1100 – Asia
• 800x1200 - Europe