Definition of item:
This class includes the building of ships, except vessels for sports or recreation, and the construction of floating structures:
This class includes: - building of commercial vessels: • passenger vessels, ferry boats, cargo ships, tankers, tugs etc. - building of warships - building of fishing boats and fish-processing factory vessels
This class also includes: - building of hovercraft (except recreation-type hovercraft) - construction of drilling platforms, floating or submersible - construction of floating structures: • floating docks, pontoons, coffer-dams, floating landing stages, buoys, floating tanks, barges, lighters, floating cranes, non-recreational inflatable rafts etc. - manufacture of sections for ships and floating structures
This class excludes: - manufacture of parts of vessels, other than major hull assemblies: • manufacture of sails, see 13.92 • manufacture of ships’ propellers, see 25.99 • manufacture of iron or steel anchors, see 25.99 • manufacture of marine engines, see 28.11 - manufacture of navigational instruments, see 26.51 - manufacture of lighting equipment for ships, see 27.40 - manufacture of amphibious motor vehicles, see 29.10 - manufacture of inflatable boats or rafts for recreation, see 30.12 - specialised repair and maintenance of ships and floating structures, see 33.15 - ship-breaking, see 38.31 - interior installation of boats, see 43.3
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