Here is the City Action: Amphibious Truck from the Playmobil range.

Amphibious Truck with underwater motor (1 x AA battery required). Can transform between a land and sea vehicle. With functioning cannon. Approx. Dimensions: 7.3 x 3.9 x 4.9 in (LxWxH).
-The vehicle can float and includes a underwater motor (one AA battery required – not included).
– With 2 side-folding wings and hinged windshield for water mode.
– The functioning weapon can easily be turned and tilted.
– With folding trailer hitch.
– The front, movable axle allows the vehicle to overcome uneven surfaces.
– The storage space in the loading area can be covered with a flexible net.
– The buoys to which the treasure chest is attached can float.

Item is new in box and is part of the Playmobil range you can find at Pop Toys, 1/20 Roberna St, Moorabbin, Vic, 3189.