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TM 38-260
protection and their application are determined by the condition that the equipment may be expected to encounter during
shipment, handling, and storage. Methods of preservation and packing are determined by physical characteristics of
specific items of IPE and OPE to be protected. The contract or order should specify the degree of protection required. If
it does not, the appropriate level of protection shall be selected according to AR 700-15, specifically:
a. Adequate, but not excessive, protection shall be provided to prevent damage or deterioration.
b.  Items shall be processed for shipment in accordance with the level/method specified in the shipping
document.
c. Items previously prepared to a higher level shall not be reworked to conform to any lower level(s) specified in
the shipping document with the possible exception of packing of items for air shipment. Items previously prepared at a
lower level shall be reprocessed to conform to any higher level(s) specified in the shipping document.
d. The following levels of protection apply equally to preservation and packing:
(1) Level A. This level is designed to provide the degree of protection required against the most severe conditions
known or anticipated during shipment, handling, and storage. Level A protection is provided to selected items of plant
equipment that are designated Military Support Items (MSI). Normally, level A protection is provided for IPE and OPE
destined for noncontrolled storage or for overseas shipment.
(2) Level B. This level is designed to provide the degree of packing protection against conditions known to be less
severe than those requiring level A, but more severe than those for which level C is adequate. Items packed to this level
are intended to be shipped and handled under cover and expected to be stored in warehouses or other structures having
equivalent protection from weather.  This level of protection is adequate for standby-in-place, standby-on-site, and
central storage of plant equipment.
(3) Level C.  This level provides the degree of protection required against known favorable conditions during
shipment, handling, and storage. It should be used on items of plant equipment to be placed in controlled humidity
storage and for domestic shipment from user to user, user to DOD Industrial Reserve, user to Defense Reutilization and
Marketing Office (DRMO) for disposal, or manufacturer to user for immediate use. It involves provision of the minimum
protective measures required to ensure delivery to the first receiving activity without deterioration or damage during
shipment and handling.
(4) Industrial packaging will be acceptable for any level of protection when the technical design of the package
meets all conditions of the level of protection specified. It must provide the same level of protection against physical and
environmental damage as the military package.
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