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”, see 9200