Includes: - overseas transport of passengers, as well as transport in coastal sea waters, regular and extraordinary: * operation of ships for excursions, cruises or tours * operation of ferries and taxis on waterways - rental of ships with crew for tourist purposes and transport in coastal seas waters (e.g. for a fishing trip). Does not include: - activities of restaurants and bars on ships when performed by independent units, part. 56.10 and 56.30 - renting of boats and yachts for pleasure without crew, part. 77.21 - rental of unmanned commercial vessels, part. 77.34 - activities of floating casinos, part. 92.00

Includes: - overseas freight transport, as well as freight transport in coastal sea waters, regular and extraordinary - transport by towing or pushing by barges and pushers, oil platforms, etc. - renting of ships with crew for sea freight and cargo transport in coastal sea waters. Does not include: cargo storage, part. 52.10 - port operations and other ancillary activities such as: * docking, pilotage (ships), transport by barge, rescue, etc., part. 52.22 * cargo handling, part. 52.24 - renting of commercial ships or boats without crew, part. 77.34

Includes: - transport of passengers by rivers, canals, lakes and other inland waterways, including transport within ports and wharves - rental of tourist boats and yachts with crew, for transport on inland waterways. Does not include: - rental of pleasure boats and unmanned yachts, for transport on inland waterways roads, part. 77.21

Includes: - transport of goods by rivers, canals, lakes or other inland waterways, including transport within ports and harbors - renting of means of transport (ships) with crew, for transport of cargo by inland waterways. Does not include: - cargo handling, part. 52.24 - renting of commercial ships or boats without crew, part. 77.34