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 refrigerated or insulated lorries 87 04 23 21 Brand new refrigerated or insulated lorries Commodity Code Description 87 04 23 21 000 Brand new refrigerated or insulated lorries