Abstract: A system for handling and transporting cargo. The system includes a pallet specially adapted for use with a container or truck trailer having an internal volume defined by top and bottom walls, side walls, a front end wall, and a closure wall at the rear end. The pallet includes a frame carried on a plurality of rollers for movement into the container. The frame is adapted to carry a cargo load having exterior dimensions commensurate generally with the interior dimensions of the container. A push plate is mounted at one end of the pallet frame, and the push plate is formed with a pair of pockets adapted to lockably receive the tines of a forklift truck for moving the pallet. A pair of lock pins are mounted on an end of the pallet frame for engaging with sockets formed in the bottom wall of the container to preclude relative movement of the pallet with respect to the container.