For entities operating in the maritime and other inland waterways transport of passengers and/or freight, the relevant turnover for the purpose of the contribution shall be determined as follows:

1. for international passenger and freight transport, without prejudice to the option for a more accurate quantification of the part attributable to the domestic section, the turnover is determined by applying a flat rate percentage of 5% to the total value of transport services with origin, destination or transhipment in Italy;
2. for cabotage services, the general criteria set out for all other transport undertakings shall apply.