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 GVW >20 tonnes 87 04 23 91 Brand new GVW >20 tonnes Commodity Code Description 87 04 23 91 000 Brand new GVW >20 tonnes