Q. When I empty a glass pickle jar or the like, in order to store other food items in it, do I need to toivel the jar or is it considered as if a Jew created a new jar? Does it make a difference if I am using the jar for myself or I am giving it away with food items in it?
What if I want to send food in it (like mishloach manos) to someone else- is toiveling required at any point then (by me, or the recipient)?

A. Poskim disagree on reusing food jars (such as pickle, conserves jars or wine bottles) that are usually only used once and discarded once empty. Teshuvos Vehanhogos (1: 446) Tevilas Kelim (4: 13) and others rule stringently in reusing them a second time without tevila.
However, Igrois Moishe (Y.D. 2: 2 and 137) maintains that since the intention of the consumer is to acquire only the food and the jar is of no consequence to him, prior to his unusual decision to reuse it. Therefore, at that decision time it turns from a usually disposable throwaway into a new usable utensil. Since it is now in his possession it does not require tevila. Chelkas Yaakov (2: 57), Ohr Letzion, Shearim Metzuyanim Behalacha (37) quothing Maharil Diskin and others are also lenient.
Taking into account that food storage utensils that one does not usually eat directly from them, some Poskim maintain that they do not require tevila (Halichot Olam 7: 8. See Tzitz Eliezer 8: 26: 3), Horav Shlomo Miller’s Shlit’a opinion is that on glass jars, (as opposed to metal), one can be lenient not to require tevila.
However, if the recipient of the gift, is known to be from the machmirim, one should inform him that the jar was not immersed.

Rabbi A. Bartfeld as revised by Horav Shlomo Miller Shlit”a