501 Sea and coastal 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

This class includes: - transport of freight over seas and coastal waters, whether scheduled or not - transport by towing or pushing of barges, oil rigs etc. This class excludes: - storage of freight, see 52.10 - harbour operation and other auxiliary activities such as docking, pilotage, lighterage, vessel salvage, see 52.22 - cargo handling, see 52.24 - rental of commercial ships or boats without crew, see 77.34