Section 17 Vehicles, aircraft, vessels and associated transport equipment 87 Vehicles others than railway or tramway rolling-stock, and parts and accessories thereof 87 03 Motor cars and other motor vehicles for the transport of persons...... 87 03 24 Specialised vehicles such as ambulance, prison vans and hearses (Petrol) 87 03 24 ** Specialised vehicles such as ambulance, prison vans and hearses (Petrol) Commodity Code Description 87 03 24 10 000 Of engine capacity exceeding 3000cc 87 03 24 19 000 Used/Recondition >=3000cc 87 03 24 20 000 Motor-homes (caravans, campers etc) (Petrol) 87 03 24 30 000 Brand new three-wheeled light weight vehicles 87 03 24 31 000 Brand new>=3000cc 87 03 24 39 000 Used/Recon three-wheeled light weight vehicles 87 03 24 50 000 Sports and racing cars, Brand new 87 03 24 51 000 Brand new sports and racing cars 87 03 24 59 000 Used/Recon 87 03 24 61 000 Brand new security van 87 03 24 69 000 Used/Recon >=3000cc 87 03 24 90 000 Other vehicles, with spark-ignition internal combustion reciprocating piston engine