Mikva immersion for a mishloach manot dish

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Tevilat Keilim of a Mishloach Manot Dish

Is one required to do tevilat keilim for a glass dish that will be used for mishloach manot?

Rav Shlomo Zalman Auerbach teaches that the one that will use the dish (i.e., the recipient) is the one who is obligated to immerse it.

Others, including Rav Elyashiv, are of the opinion that if the giver is putting food into a dish, it is his obligation to immerse it first.

However, the custom follows the first opinion and the recipient, as the main user of the dish, is the one that bears responsibility for tevilat keilim.