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 also includes: - renting of pleasure boats with crew for sea and coastal water transport (e.g. for fishing cruises)

This class excludes: - restaurant and bar activities on board ships, when provided by separate units, see 5610, 5630 - operation of “floating casinos” not transporting passengers, see 9200