Section 17 Vehicles, aircraft, vessels and associated transport equipment 87 Vehicles others than railway or tramway rolling-stock, and parts and accessories thereof 87 04 Motor vehicles for the transport of goods 87 04 23 Brand new delivery trucks and vans of all kinds 87 04 23 ** Brand new delivery trucks and vans of all kinds Commodity Code Description 87 04 23 11 000 Brand new delivery trucks and vans of all kinds 87 04 23 19 000 Used/Recon 87 04 23 21 000 Brand new refrigerated or insulated lorries 87 04 23 29 000 Used/Recon 87 04 23 31 000 Brand new refuse collectors 87 04 23 39 000 Used/Recon 87 04 23 91 000 Brand new GVW >20 tonnes 87 04 23 99 000 Used/Recon