definiens: means the gross sales pr ice for a Drug Product invoiced for sale by BLP to third parties in the Ne w Territories, less ( i ) discounts, chargebacks, rebates with respect to nat ional healthcare or medical insurance programs existing in any jurisdiction wit hin the New Territories, and rebates to purchasers actually allowed and taken an d in amounts customary in the trade ; ( ii ) insurance and freight costs separately billed to the purchaser and actually paid or prepaid by the purchaser ; ( iii ) re turns from purchasers for exchange or credit ( provided that Drug Product deli vered to such purchaser in such circumstance shall be deemed a separate sale s ubject to this Agreement ) ; and ( iv ) sales and other taxes ( exclusive of taxes on income ) levied by any governmental authority in the New Territories direc tly on sales of Drug Products which are collected by BLP from a purchaser and in turn paid by BLP to the taxing authority