i. Packaging and packing materials for retail sale:
If a good is subject to the RVC-based rule of origin, the value of the packaging and packing materials for retail sale shall be taken into account in its origin assessment, where the packaging and packing materials for retail sale are considered to be forming a whole with the good.
If paragraph 1 (a) is not applicable, when classified together with the packaged good shall not be taken into account in considering whether all non-originating materials used in the manufacture of a product fulfills the criterion corresponding to a change of tariff classification of the said goods.
ii. The containers and packing materials exclusively used for the transport of a good shall not be taken into account for determining the origin of the said goods.