The rules governing pallet exchange have been substantially updated by Law No. 182 of 2 December 2025, which entered into force on 18 December 2025 and rewrote Articles 17-bis and 17-ter of Decree-Law No. 21/2022. The new regulatory framework strengthens documentary traceability, makes return obligations more stringent and assigns the 2026 operational guidelines a central role in the practical interpretation of the rules.
Return obligation: it remains even where pallets are broken or damaged
One of the most significant clarifications concerns the fact that the obligation to return pallets remains in place even where the pallets received show defects or damage. The new Article 17-ter expressly provides that such obligation remains with the party required to make the return, regardless of the condition or technical conformity of the pallets received. The 2026 guidelines reiterate the same principle and clarify that the recipient may not rely on this circumstance to unilaterally avoid the pallet exchange obligation.
1:1 rule and pallet-system standards
The general rule remains that of one-for-one return. The recipient must return an equal number of pallets of the same type, with characteristics consistent with those received. The relevant technical standard is not left to internal assessments, but rather to the specifications, technical regulations and classifications of the applicable pallet systems, such as EPAL, EUR-UIC and other recognised systems.
The 2026 guidelines add a particularly important operational clarification: where quality is relevant, it must be assessed by reference to homogeneous and verifiable standards published by the relevant pallet system. In other words, internal labels or non-standard descriptions should not redefine the subject matter of the obligation. In the case of EPAL pallets, for example, quality is assessed according to objective and verifiable classes.
Transport documents: quantity, type and quality may not be unilaterally amended
The 2025 reform introduces a clear change on the documentary side. The new Article 17-ter provides that the type, quantity and, at the owner’s discretion, also the quality of the pallets must be indicated in the consignor’s transport documents, and that such data may not be amended by the recipient. This is one of the reform’s most significant practical innovations, because it shifts the management of disputes away from unilateral amendment of the document and towards proof and timely objection.
The 2026 operational guidelines further clarify that the notion of “transport documents” does not exclusively coincide with the transport document in the strict fiscal sense, but also includes other documents issued for transport purposes, such as bordereaux and equivalent documentation.
Pallet voucher: a key instrument in deferred exchange
Where immediate exchange is not possible, the pallet voucher comes into play, and the law now regulates it in a much more detailed manner. The voucher must contain identifying details, the type, quantity and, where applicable, the quality of the pallets to be returned. If even one of the essential information requirements is missing, the holder may immediately claim payment of the market value of the pallets not returned.
The rules further provide that, in the event of failure to return the pallets within six months from the date of issue of the pallet voucher, the obliged party must pay an amount calculated by reference to the market value published by the relevant pallet system. The 2026 guidelines reinforce this point: the pallet voucher is an exception to the principal aim of the legislation, which remains the actual physical exchange of pallets.
Disputes: timeliness and evidence are required
From an operational perspective, the most prudent approach remains the prompt raising of any objections regarding discrepancies in the quantity, type and, where indicated, quality of the pallets received. The 2026 operational guidelines confirm the right to raise objections, but place it within a framework in which the recipient may not unilaterally alter the information contained in the transport document.
In this context, two elements become particularly important: on the one hand, timely annotations on the transport document or collection document; on the other hand, the preparation of an adequate body of evidence, based on photographic documentation, warehouse records and internal tracking systems, provided that these remain distinct from the documentary title governing the pallet exchange.
Conclusion
For companies, logistics operators, carriers and distribution platforms, the 2026 message is clear: pallet exchange can no longer be governed by non-standardised internal practices, but must instead be managed through accurate documentation, timely objections and reference to the specifications of the applicable pallet system.
