Every registration audit I've been involved in considers packaging supplied by the customer to be customer supplied material and subject to controls according to 4.7. I've written around some items using a "low nominal value" approach and haven't gotten hit on it (yet). But most of the items you mention probably wouldn't fit in that class; I generally reserve it for non-customer specific cardboard boxes, generic plastic bags, etc.
As an example with respect to empties, I was in on a recent audit where the auditor "suggested" my client consider maintaining a documented inventory of empty containers provided by one of their customers. My client is resisting this primarily because it would have to be a new system and probably manual. I've suggested they rely on work instructions that involve having the receiving personnel visually inspect for damage on receipt, then clearly tag each container with the customer's name, and place them into proper storage. Release from storage is authorized by the packaging operation on the traveler. I figure if their customer demands an inventory at any point in time it could be constructed.
By the way...it's also documented in procedures, work instructions, and training that if any customer container is found damaged, it must be reported to the Production Manager for notification of the customer and disposition of the container.