Explanatory Note
Title: Passenger transport via inland waterways, for tourist purposes
Includes the transport of passengers for tourist purposes on rivers, canals, lakes and other routes
inland navigable areas.
Includes exploration of excursion boats, cruise ships or tourist ships, for circuits
tourist; In addition to transportation, it may include accommodation, food services and other
ancillary services, on an all-inclusive basis, and rental of pleasure boats with crew for
passenger transport via inland waterways.
Does not include:
Rental of recreational boats without crew (77212);
Exploration of “floating casinos” (92001);