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 43 GVW exceeding 20 tonne 87 04 43 00 GVW exceeding 20 tonne Commodity Code Description 87 04 43 00 000 GVW exceeding 20 tonne