General production costs and, in particular, costs for (even certified) mycelium, seeds and non-perennial plants; plant protection products (including integrated control materials); fertilisers and other inputs; costs of collection or transport (internal or external); storage costs; packaging costs (including use and management of packaging), even as part of new processes; operating costs (in particular electricity, fuel and maintenance).
Administrative and personnel costs with the exception of expenditure relating to the implementation of operational funds and operational programmes.
Income or price supplements outside crisis prevention and management.
Insurance costs outside the harvest insurance measures referred to in Section 7 of Chapter III of Title II.
Reimbursement of loans taken out for an operation carried out before the beginning of the operational programme other than those referred to in Article 38.
Purchase of land not built on costing more than 10 % of all the eligible expenditure on the operation concerned.
Costs of meetings and training programmes not related to the operational programme.
Operations or costs relating to the quantities produced by the members of the producer organisation outside the Union.
Operations that could distort competition in the other economic activities of the producer organisation.
Investments in means of transport to be used for marketing or distribution by the producer organisation.
Operating costs of goods hired.
Expenditure linked to leasing contracts (taxes, interest, insurance costs, etc.) and operating costs.
Subcontracting or outsourcing contracts relating to the operations or expenditure mentioned as not eligible in this list.
Value added tax (VAT) except where it is non-recoverable under national VAT legislation.
Any national or regional taxes or fiscal levies.
Interest on debt except where the contribution is made in a form other than a non-repayable direct assistance.
Investments in shares or capital of companies if the investment represents a financial investment.
Costs incurred by parties other than the producer organisation or its members and associations of producer organisations or their producer members or subsidiaries in the situation referred to in Article 22(8).
Investments or similar types of actions not on the holdings and/or premises of the producer organisation, association of producer organisations, or their producer members or a subsidiary in the situation referred to in Article 22(8).
Measures outsourced by the producer organisation outside the Union.