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 31 Completely knocked down for assembly in plants approved for the purpose by the Competent Authority 87 04 31 10 Completely knocked down for assembly in plants approved for the purpose by the Competent Authority Commodity Code Description 87 04 31 10 100 - - - g.v.w not exceeding 5 tonnes and Chg Val =<$55,000 87 04 31 10 110 - - - g.v.w not exceeding 5 tonnes and Chg Val >$55,000 87 04 31 10 120 - - - Used, g.v.w not exceeding 5 tonnes and Chg Val =<$55,000 87 04 31 10 130 - - -Used, g.v.w not exceeding 5 tonnes and Chg Val >$55,000