Smart cargo container system comprising auditable, secure, sealable, stackable, trackable and pollable, universal, "pallet boxes" used: 1) auto-latchingly secured to the under-carriage transverse I-beams of over-the-road semi-trailers by means of a guiding latching system; and 2) stackable, up to three or more high, in the trailers or warehouses. Sophisticated battery-powered electronic locks, sensors and alarms are provided, as well as an RF communications and GPS locator module that radios to a base station the time, location and status of the inventive smart cargo container, and any anomalous events as they occur, including unauthorized attempts to open or break into the container, or potential damage events. In addition, both the locks and comm modules are programmable, and provide extensive, and selectably pollable and downloadable event, access and transport history and audit trails. The comm system permits remote tracking and real time status check via the Internet, LAN or WAN wireless networks.