Except in those cases provided under section 69 of the Customs (Control and Management) Act where goods are to be treated separately from their packing, packing of any sort shall be considered as forming a whole with the goods for the purposes only of the application of the percentage value-added condition. No part of any packing required for the transport or storage of goods shall not be considered as having been imported from outside the Community when determining the origin of the goods as a whole.