Water transport (PKD division 50)

• water transport of passengers or goods, scheduled and unscheduled,
• towing and pushing in water transport,
• operation of excursion boats, pleasure boats, ferries, water taxis and the like.

The distinguishing factor allowing sea transport to be differentiated from inland waterway transport is the type of vessel used, although the differentiating criterion in sea and inland waterway transport is the place where the transport is provided.

• restaurant and bar activities on board ships, if carried out by separate business entities, classified in 56.11.Z, 56.30.Z.