definiens: means the gross invoice pr ice charged by ( or, where no such price is charged, the value of any other consideration owed to ) the Licen see or any Sublicensee for a Licensed Product, Lice nsed Method or Licensed Service, less the following item s, but only to the extent that they actually pertai n to the disposition of such Licensed Product or Licensed Se rvice, are included in the gross invoice price char ged or other form of consideration owed to which a fair ma rket value can be assigned, and are identified sepa rately on a bill or invoice : 1.10.1 Allowances actually granted to customers for rejections, returns and prompt payment and volume discounts ; 1.10.2 Freight, transport packing and insurance charg es associated with transportation ; 1.10.3 Taxes, including Deductible Value Added Tax, tariffs or import / export duties based on Sales when included in the gross invoice price, but exclu ding value - added taxes other than Deductible Value Added Tax or taxes assessed on inc ome derived from Sales . means only the portion of the valu e added tax that is actually incurred and is not reimbursable, refundable or creditable under the tax authority of any country ; 1.10.4 Normal and customary discounts and rebates given as a pa rt of a formulary program that are paid or credited to customers, third - party payers, healthcare systems, or administrators for a Licensed Product or Licensed Service that is includ ed in such formulary program, as permitted by applicable law ; 1.10.5 Normal and customary wholesaler ’s discounts and reb ates given as a part of a formulary program that are paid or credited to customers, thi rd - party payers, health care systems, or administrators for a Licensed Product or Licensed S ervice that is included in such formulary program, as permitted by applicable law ; and [ * ] = Certain confidential information contained in this document, marked by brackets, is filed with t he Securities and Exchange Commission pursuant to Rule 406 of the Securities Act of 1933, as amended