Section 17 VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories 87 04 Motor vehicles for the transport of goods. Commodity Code Description 87 04 10 New vehicles 87 04 21 New vehicles 87 04 22 New vehicles 87 04 23 87 04 31 New vehicle 87 04 32 New vehicle 87 04 41 g.v.w. not exceeding 5 tonnes 87 04 42 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes 87 04 43 g.v.w. exceeding 20 tonnes 87 04 51 g.v.w. not exceeding 5 tonnes 87 04 52 g.v.w. exceeding 5 tonnes 87 04 60 Other with only electric motor for propulsion 87 04 90 New vehicle