Q. Do disposable aluminum pans require tevila?

A. Poskim disagree if utensils used only once require tevila. Although utensils made from aluminum some opine that the tevila is Biblical (Horav Vosner zt”l, quoted in Tevilas Keilim 11: n. 1130, others maintain that it is Rabbinical (ibid.), disposable utensils such as aluminum foil and aluminum pans are exempt. (Minchas Yitzchak (5:32) Igros Moshe (Y. D. 3: 23) asserts that even if the pan can be reused another one or two times before having to be thrown away, it is still viewed as being disposable and does not require tevila. (See also Teshuvos V’hanhugos 3:259, Shraga Hameir 2:83, Minchas Osher Y.D. 2:5, Tevilas Keilim 1: 7: f. 10, 11: 148, et. al.)
Horav Yisroel Belsky Shlit’a, (see L’Torah V’horah 2:page 41) further reasons that an aluminum pan used more than once does not need tevila, since after all a Yisroel is the one who is making the pan into a permanent utensil. Nevertheless, some do have the custom to toivel aluminum pans.
Horav Shlomo Miller’s Shlit’a opinion is that the minhag today is that no tevila is required even if used a few times, since the pans are not considered or sold as utensils.

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