State, determine separately the origin of such packing. 2. Where paragraph 1 of this Rule is not applicable, packing shall be considered as forming a whole with the goods and no part of any packing required for their transport or storage shall be considered as having been imported from outside the Member States when determining the origin of the goods as a whole. 3. For the purpose of paragraph 2 of this Rule, packing with goods which are ordinarily sold at retail shall not be regarded as packing required for the transport or storage of goods. 4. Containers which are purely for the transport and temporary storage of goods and are to be returned shall not be subject to Customs duties and other charges or equivalent effects. Where containers are not to be returned, they shall be treated separately from the goods contained in them and be subjected to import duties and other charges of equivalent effect. RULE 10 DOCUMENTARY EVIDENCE 1. The claim that goods shall be accepted as originating from a Member State in accordance with the provisions of this Annex shall be supported by a certificate given by the exporter or his authorized representative in the form prescribed in Appendix 1 of this Annex. The certificate shall be authenticated with a seal by an authority designated for the purpose by each Member State. 2. Every product, where such producer is not the exporter, shall, in respect of goods intended for export, furnish the exporter with a written declaration in conformity with Appendix 2 of this Annex to the effect that the goods qualify as originating in the Member State under the provisions of Rule 2 of this Annex.

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