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 32 Brand new G.V.W > 5 tonnes Commodity Code Description 87 04 32 10 Brand new G.V.W > 5 tonnes 87 04 32 19 Used/Recon