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INDICATIVE LIST OF COSTS REFERRED TO IN ARTICLE 5(3) Indicative list of the types of costs that the Programme will fund for actions carried out in accordance with Regulation (EC) No 515/97:

(a) costs of installing and maintaining the permanent technical infrastructure which provides Member States with the logistical, office automation and IT resources to coordinate joint customs operations and other operational activities;

(b) the reimbursement of travel and subsistence expenses, as well as, where appropriate, any other allowances or payments, made in respect of representatives of the Member States and, where appropriate, representatives of third countries, taking part in Union missions, in joint customs operations organised by or jointly with the Commission and in training courses, ad hoc meetings and preparatory and evaluation meetings for administrative investigations or operational actions conducted by the Member States, where they are organised by or jointly with the Commission;

(c) expenditure relating to the acquisition, study, development and maintenance of computer infrastructure (hardware), software and dedicated network connections, and to related production, support and training services for the purpose of carrying out the actions provided for in Regulation (EC) No 515/97, in particular actions relating to preventing and combating fraud;

(d) expenditure relating to the provision of information and expenditure on related actions allowing access to information, data and data sources for the purpose of carrying out the actions provided for in Regulation (EC) No 515/97, in particular actions relating to preventing and combating fraud;

(e) expenditure relating to use of the Customs Information System provided for in instruments adopted under Article 87 TFEU, and in particular in Decision 2009/917/JHA, in so far as those instruments provide that that expenditure shall be borne by the general budget of the Union.

(f) expenditure relating to the acquisition, study, development and maintenance of the Union components of the common communication network used for the purposes of point (c).