1.5. Subcontracting  1.6. Structure and content of the tender  4  The quoted price must be a fixed amount which includes all charges (including travel and  subsistence). Travel and subsistence expenses are not refundable separately.  Prices must be quoted free of all duties, taxes and other charges, including VAT, as the  European Union is exempt from such charges under Articles 3 and 4 of the Protocol on  the privileges and immunities of the European Union. The amount of VAT may be  shown separately. The price for the tender must be quoted in euro. Tenderers from countries outside the  euro zone have to quote their prices in euro. The price quoted may not be revised in line  with exchange rate movements. It is for the tenderer to bear the risks or the benefits  deriving from any variation. Full Price for development, design, production and supply of one (1) PGET unit must be  quoted (see section 2.4),  The maximum contract price is EUR 500.000 over a period of maximum 12 months.  Tenders with prices higher than the maximum will be considered unacceptable.  The technical offer must cover all aspects and tasks required in the technical  specifications and provide all the information needed to apply the award criteria. Offers  deviating from the requirements or not covering all requirements may be rejected on the  basis of non-compliance with the tender specifications and will not be evaluated. The tenders must be presented as follows: Part E: Financial offer Part A: Identification of the tenderer (see section 1.7)  Part B: Non-exclusion (see section 4.1)  Part D: Technical offer  Part C: Selection (see section 4.2) Subcontracting is permitted but the contractor will retain full liability towards the Contracting  Authority for performance of the contract as a whole. Tenderers are required to identify subcontractors whose share of the contract is above 20 % and  those whose capacity is necessary to fulfil the selection criteria. During contract performance, the change of any subcontractor identified in the tender or  additional subcontracting will be subject to prior written approval of the Contracting Authority. Part F: Power of attorney (for consortia only)