Boatbuilding and Repair Services

**Exclusions/References:** - Units mainly engaged in - (a) manufacturing boat components from fibreglass are included in Class 1919 Other Polymer Product Manufacturing; and - (b) manufacturing surfboards and sailboards are included in Class 2592 Toy, Sporting and Recreational Product Manufacturing. **Primary Activities:** - Boat repairing - Boatbuilding - Canoe manufacturing - Dinghy manufacturing - Inflatable boat manufacturing - Jet boat building - Motorboat, inboard and outboard, building - Powerboat building - Sailboat manufacturing - Yacht construction