Article 33 — Union financial contribution

1. Where the Union contribution takes the form of grants pursuant to Article 193(3) of the Financial Regulation, the Ukraine Support Instrument may finance up to 100 % of the eligible costs for actions referred to in Article 27(1), points (b) and (c), of this Regulation. 2. Where the Union grant takes the form of financing not linked to costs, the level of the Union contribution to each action may be based on factors such as: (a) the degree of complexity of the common procurement, for which a proportion of the estimated value of the action and the experience gained in similar actions may serve as an initial proxy; (b) the contribution of the action to improving interoperability outcomes; (c) the characteristics of the action which are likely to give rise to greater long-term investment signals to industry; (d) the contribution of the action to the ramp-up of necessary manufacturing capacities in Ukraine; (e) the degree of complexity for Ukraine to progress with the process towards accession to the Union, including structural reforms and measures to promote convergence with Union rules, standards, policies and practices; (f) the degree of complexity for Ukraine to adapt its defence procurement processes and the environment of the Ukrainian defence industry, including to meet NATO standards and other relevant standards; (g) the hardship and risks associated with Russia’s war of aggression against Ukraine, taking into account the need to rebuild and modernise infrastructure damaged by that war in a resilient way and the need to avoid, prevent, reduce and, if possible, offset such damages. 3. Actions referred to in Article 27(1), point (a), of this Regulation shall be funded by way of grants in the form of financing not linked to costs, pursuant to Article 183(3) of the Financial Regulation. 4. For actions referred to in Article 27(1), point (a), the support from the Ukraine Support Instrument shall not exceed 25 % of the estimated value of the common procurement contract concerned. 5. The work programmes referred to in Article 34 shall lay down further details.