Each party to the proceedings must bear the costs it has incurred. However, an opposition division may, for reasons of equity, order a different apportionment of such costs, which may have been incurred during the taking of evidence, in oral proceedings or under other circumstances.[Art. 104(1); Rule 88; ]

The phrase "taking of evidence" refers generally to the receiving of evidence by an opposition division, whatever the form of such evidence. It includes among other things the production of documents and sworn statements in writing as well as hearing witnesses (see T 117/86).