separate cabin for the driver and passengers and a separate open platform with side panels and a drop-down tailgate.bench type seats that fold away, collapse or are a separate platform with no safety equipment for example:.Multi-purpose vehicles with the following features are likely to be classified under heading 8704: comfort features, interior finish and fittings associated with passenger areas, for example:.no permanent barrier between the driver or front passenger area and the rear area that may be used for transport of people or goods.sliding, swing-out or lift-up doors, with windows, on the side panels or in the rear.permanent anchor points and fittings for installing seats and safety equipment in the rear area, behind the area for the driver and front passengers - the seats may be fixed, fold-away, removable from anchor points or collapsible.

permanent seats with safety equipment, for example:.Multi-purpose vehicles, for example, pick-up trucks, vans and sports utility vehicles with the following features are likely to be classified under heading 8703: Vehicles designed for the transport of people and goods 8703 If you’re importing goods into Northern Ireland, or if this guidance does not include your item, read the last section ‘More information’. This guidance refers to chapters and headings in the UK Integrated Online Tariff.

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