DOT regs on taped/covered Li battery shipments only specify special handling requirements per container over 66 pounds. This doesn't apply to a pallet; as I understand it, you can have a dozen-plus 65# battery boxes on a pallet but if any singular container of Li batts tips over 66#, that box and its container move into a different regulatory oversight.
Don't tape and replace batteries. Only tape (or bag) when the battery is shipped loose and apart from its parent device (i.e., a laptop). Batteries as a part of an item are covered by yet another level of oversight, one which is much more forgiving.
Where things really fall apart is if the Li batteries show damage, like swelling or scorch marks. This classifies them as "DDR" and they must be handled as the specific hazmat class for those batteries.
All shipments bearing Li batts need to be marked as such, specifying that no container weighs more than 66#, and must include a note which forbids sea or air transport.
I'm sure there is more than this that is actually worth knowing or doing but we have moved hundreds of shipments, including all different sizes of batteries. Doing all of this which I have mentioned in the same way, every time, has been acceptable to all of our buyers and processors, to the best of my knowledge.
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