(1) For the purposes of section 65 of the Act, a returnable container is a container that is

(a) an article of a permanent character strong enough to be suitable for repeated use;

(b) specially designed to facilitate the carriage of goods by one or more modes of transport without intermediate reloading;

(c) fitted with a device that permits ready handling and particularly its transfer from one mode of transport to the other; and

(d) designed to be easy to fill and empty.

(2) For the purpose of subregulation (1), a returnable container includes

(a) a heavy duty container for industrial application;

(b) industrial gas or oxygen cylinder;

(c) a pallet container;

(d) shipping and protective storage bin; and

(e) any other container that may be approved by the Commissioner-General.