Auxiliary customs duty partial exemption protects goods exempt from basic customs duty against excess auxiliary levies. The government exempts, in respect of goods partly or wholly exempt from basic customs duty under specified prior notifications, that portion of auxiliary customs duty levied under the Finance Bill provision which exceeds a fixed ad valorem threshold, with valuation determined under the Customs valuation provisions. The exemption is subject to any conditions attached to the original notifications granting exemption from basic customs duty.