Sea and coastal passenger water transport

This class includes: - transport of passengers over seas and coastal waters, whether scheduled or not: • operation of excursion, cruise or sightseeing boats • operation of ferries, water taxis etc.

This class excludes: - restaurant and bar activities on board ships, when provided by separate units, see 56.10, 56.30 - rental of pleasure boats and yachts without crew, see 77.21 - rental of commercial ships or boats without crew, see 77.34 - operation of "floating casinos”, see 92.00