To provide a packaging base with which it is possible to easily perform packaging work achieved by the use of a forklift at low cost.

The base is constituted by a corrugated cardboard base material 1 and reinforcing plates 2 made of wood or the like. The blank of the base material 1 has lower bottom plates 5 successively provided through shouldered panels 4 on both sides of an upper bottom plate 3, with frame boards 6 continuously provided on the outer peripheries of the lower bottom plates 5, while inverse folding lines 7 are provided at the boundaries of the upper bottom plate 3 and the shouldered panels 4, and slits 8 are formed in the shouldered panels 4 extending from the end edges along the boundaries with the lower bottom plates 5. The frame boards 6 are raised upright from the lower bottom plates 5, forming a pair of side trays 10, and while the shouldered panels 4 on both sides and side trays 10 are bent along the inverse folding lines 7 relative to the upper bottom plate 3, the reinforcing plates 2 are inserted into the slits 8 of the shouldered panels 4 on both sides so as to be passed thereinto; then, side trays 10 are restored to an original shape so that insertion openings 14 are formed into which claws of a forklift can be inserted between the upper bottom plate 3 of the base material 1 and the reinforcing plates 2.