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 Commodity Code Description 87 04 10 Brand new dumpers designed for off-highway use 87 04 20 Other, with only compression-ignition internal combustion piston engine (diesel or s 87 04 21 Brand new Utility trucks(double cab vehicles with sep open bck) GVW =<3.5 tonnes diesel 87 04 22 Brand new, GVW >5 tonnes and =<20 tonnes 87 04 23 Brand new delivery trucks and vans of all kinds 87 04 30 Other, with only spark-ignition internal combustion piston engine: 87 04 31 Brand new utility trucks(double cab veh.with separate open bck) GVW =<3.5 tonnes 87 04 32 Brand new G.V.W > 5 tonnes 87 04 40 Other, with both compression-ignition internal combustion piston engine (diesel or se 87 04 41 GVW not exceeding 5 tonne 87 04 42 GVW exceeding 5 tonne but not exceeding 20 tonne 87 04 43 GVW exceeding 20 tonne 87 04 50 Other, with both spark-ignition internal combustion piston engine and electric motor 87 04 51 G.V.W not exceeding 5 tonnes 87 04 52 G.V.W exceeding 5 tonnes 87 04 60 Other with only electric motor for propulsion 87 04 90 Brand new delivery trucks and vans of all kinds