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 Dumpers designed for off-highway use 87 04 21 g.v.w. not exceeding 5 tonnes 87 04 22 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes 87 04 23 g.v.w. exceeding 20 tonnes 87 04 31 g.v.w. not exceeding 5 tonnes 87 04 32 g.v.w. exceeding 5 tonnes 87 04 41 g.v.w. not exceeding 5 tonnes 87 04 42 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes 87 04 43 g.v.w. exceeding 20 tonnes 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 Other