A.
Special Provision 188 is applicable to dangerous goods under surface transport. All special provisions for air transport has “A” for ‘air’ prefix.

This requirement is spelled out in Packing Instruction PI967 Section II as “(b) for batteries, Watt-hour rating is not more than 100 Wh. The Watt-hour rating must be marked on the outside case except those manufactured before 1 January 2009.”

Since you are the shipper, you are the final person in the supply chain to confirm that the Watt-hour rating mark is present. Since this is UN3481 lithium ion batteries contained in equipment, the manufacturer of the lithium ion battery is held responsible for the Watt-hour rating mark.