definiens: means, with respect to a Napo Product, the gross invoiced sales price invoiced by Napo, and/or it ’s sublicensees less, any ( i ) trade and government discounts or rebates actually allowe d and taken ; ( ii ) sales, use, value added or other excise taxes, imposed and paid directly with respect to the sale and other governmental charges incurred in connection with th e exportation or importation of the Napo Product ; ( iii ) refunds for customer returns, not already cre dited on an invoice ; ( iv ) customs duties, surcharge s, transportation charges, insurance costs and other s imilar expenses separately invoiced and ( v ) third p arty payer rebates and charge - backs actually allowed and taken, including, but not limited to, hospital buying gr oup charge - backs, hospital buying group and/or group purchasin g organization administration fees or managed care organization rebates