The requirement
ISPM 15 Annex 1 sets the HT schedule: 56 °C for a minimum of 30 continuous minutes throughout the entire profile of the wood. Treatment providers measure at the coldest point, usually the core of the thickest piece, or use schedules validated by test treatments.
Heat treatment is not the same as drying
Kiln drying can count as heat treatment if it meets the schedule, but dried wood is not automatically treated wood. The HT code is what proves it, together with the registration code of the facility.
EPAL and HT
EPAL says new EPAL pallets have been heat-treated to ISPM 15 since 1 January 2010 and prohibits methyl bromide. On an EPAL pallet the treatment code should therefore read HT.
Bark
For heat treatment ISPM 15 allows bark to be removed before or after treatment, unlike fumigation, where it must come off first.