For the purposes of item 7 of the table in subsection 18(1) of the Act, it is a condition that either or both of the following is satisfied in relation to the import of a scheduled substance in a non - refillable container:
(a) the substance is imported for either of the following purposes:
(i) calibration or testing purposes;
(ii) laboratory or analytical purposes;
(b) there is no practical alternative to importing the substance in a non - refillable container.