This free DLC contains the following boats and ships for Vehicle Simulator:

Bavaria40
Cargoship
Cyssus_2
Ever_Renown
Goztepe
Hanse531
HMAS_Anzac
Hover_Zdx
Jim_Bickhoff
Jts
Miss_Behave
MS_Bremen
Musquidobit
Namoh
ORP_Jaskolka
Protis
Ski_Boat
Solar_Wind_mk2
SS_Rotterdam
Vestkysten
Water_Skier