definiens: shall mean with respect to any XENOGRAFT PRODUCT or BTl OTHER PRODUCT the invoiced sales price of such XENOGRAFT PRODUCT or BTl OTHER PRODUCT, as the case may be, billed to independent third party customers in bona fide arms length transactions less ( i ) quantity or cash discounts actually allowed or taken ; Oi ) freight postage and insurance invoiced to the customer ; ( ii ) custom duties and taxes directly related to the sale ; ( iv ) amounts repaid or credited by reason of rejections, return of goods, retroactive price reduction and a reasonable allowance for bad debt with respect to such XENOGRAFT PRODUCT or BTl OTHER PRODUCT, as the case may be ; ( v ) charges incurred in connection with the exportation or importation of such XENOGRAFT PRODUCT or BTl OTHER PRODUCT, as the case may be, in final form to the extent separately invoiced ; ( vi ) liabilities incurred resulting from any Governmental ( or Agency thereof ) mandated rebate program, whether FederaL State, -9 - Municipal or LocaL and ( vii ) third party rebates and chargebacks to the extent actually allowed