definiens: shall mean the gross invoice price of product sold to independent, third party customers in bona fide, arms - length transactions, less ( i ) quantityand / or cash discounts actually allowed or taken ; ( ii ) freight, postage andshipping insurance ( allocated in accordance with NOVARTIS ' standard allocationprocedure ) ; ( iii ) custom duties and taxes, if any, directly related to the sale;(iv ) amounts repaid or credited by reason of rejections, return of goods, retroactive price reductions specifically identifiable as relating to product;(v ) amounts incurred resulting from governmental ( or agency thereof ) mandatedrebate programs ; ( vi ) third party rebates and chargebacks related to the sale ofproduct to the extent actually allowed ; and ( vii ) as agreed by the parties, anyother specifically identifiable amounts included in product 's gross sales thatwere or ultimately will be credited and that are substantially similar to thoselisted above