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. 87 04 42 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes Commodity Code Description 87 04 42 00 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes