There is no definition of "Reconditioning" applied to IBCs in either the UN Recommendations on Transport of Dangerous Goods or the ADR Regulations.
However - the UN and ADR do make reference to; IBC Routine Maintenance, IBC Repair, and IBC Remanufacture (ADR 2007 Chapter 1.2.1 - definitions)
It should be noted that the cleaning, drying, inspection and leak testing (what would be described as "reconditioning" for drums) is defined in UN and ADR as "Routine Maintenance" for IBCs
The replacement of any IBC parts (eg; replacement of inner plastic bottle on rigid composite IBCs) is defined as a "Repair" under ADR and must only use replacement parts that maintain the precise specification as approved by the original test certification if the IBC is to keep its approval for use with Dangerous Goods. Repaired IBCs should be marked to show (and a record kept) of the company name, location, and date of repair and leak test.
UK Scheme for IBCs: The IPA have applied to the UK Department for Transport for an Approved Scheme for companies carrying out the Routine Maintenance, Repair or Remanufacture of IBCs - along similar lines to the scheme provided for drum reconditioning. The IPA proposal is intended to ensure the competence of those carrying out such work is checked by the UK authority and the highest standards of safety maintained. Unfortunately to date this proposal has met with limited interest and may not be approved.