1.3 Costs to be taken into consideration 

Apportionment of costs may relate only to those expenses necessary to assure proper protection of the rights involved.

Examples of such expenses are:

(i)expenditure incurred in respect of witnesses and experts, together with other costs arising in connection with the taking of evidence; 

(ii)remuneration of the representatives of the parties in respect of oral proceedings or the taking of evidence; 

(iii)remuneration of the representatives of the parties in respect of undue delaying of the procedure by one of the parties or in respect of the late filing of documents; and 

(iv)expenditure incurred directly by the parties, i.e. their travel expenses in coming to oral proceedings or the taking of evidence. 

Costs incurred in respect of superfluous or irrelevant evidence, etc., cannot be apportioned.

In the order of apportionment as part of its decision, the opposition division will state the kind of costs to be differently apportioned and reimbursed to the receiving party as clearly and precisely as possible.