Auxiliary duty exemption caps ad valorem auxiliary customs duty at five percent for goods already exempt from basic customs duty. The notification exempts goods that are partially or wholly exempt from basic customs duty from so much of the auxiliary customs duty as exceeds an ad valorem rate of 5 percent on the value of such goods as determined under the valuation provisions; the exemption is subject to any conditions attached to the original notifications under which those goods received partial or full exemption from basic customs duty.