Tops are often used to protect the top of the palette, allowing goods to be strapped up and to stack another product palette on top of the first one without damaging the one underneath. In certain cases, they can also serve as dividers between two layers of products that are on the same palette.
Panel tops are generally made of chipboard (this is cheaper than wood panels) and used in conditions where elasticity is not required (cardboard boxes, field coil, flat surfaces, etc.). The panels must meet the dimension of the packages that are underneath. As well as non-elasticity, another weak point of chipboard panels is that they can slide around. The use of non-slip cardboard resolves this problem.
Wooden tops are more elastic and more adhering. These are favoured in the handling of sacks and products on surfaces that are not flat.