Not sure where these "rubber valves" are, but blocking one (or all) of them might help to prevent exhaust fumes entering the cabin. I don't normally smell exhaust fumes, but they are quite strong when driving with the back seat folded down.
The 'valves' - or air exit vents - are behind the back bumper in the centre of the car. If you look inside the boot, in the spare wheel well, you can see them clearly (after removing the boot mat)
There are three super-soft rubber flaps there that easily open outwards as air passes through the car (from the vents at the front), but which seal shut if negative pressure occurs in the car. Blocking them will reduce the amount of air that can get into the car via the heater vents (it needs to have somewhere to get out from to be able to come in)
If you (or someone else) has used the jet from a hose or a pressure washer underneath the back bumper, this can push the rubber flaps inside, to they don't seal correctly, which maybe why you smell the exhaust. (Check these, but also check the exhaust as
lunchbeers suggests, as you should never smell it in the car)
Photos: (1) looking up under the bumper, (2), from inside the spare wheel well in the boot (its the plastic 'waffle' grille part between the green paint and the plastic trim in the upper part of the photo), (3) closer up showing the grommet the ECS trailer wiring instructions (in my previous post) suggest to use to pass the cable through, (4), pressing the rubber flap open with a pencil, and (5), these grilles in the plastic trim inside the boot are where air from the cars goes to get round the boot mat to those vents.