definiens: means the total invoice amount of sales of the Product by [COMPANY] or its Affiliates to any Third Party, after deduction of all the following to the extent applicable to such sales : ( i ) all trade, case and quantity credits, discounts, refunds or rebates actually paid in respect of such sales in amounts customary in the trade and ( except for rebates required by a Competent Authority ) not in excess of 5 %, including without limitation rebates paid to assistance programs and any other price reductions required by a govel1unental agency or Applicable Laws ; ( ii ) allowances or credits for returns, including without limitation amounts received for sales which become the subject of a subsequent temporary or partial recall by a regulatory agency for safety or efficacy reasons outside the control of Nyc om ed, and retroactive price reductions ( including managed care and similar types of rebates ), provided that any such price reductions or rebates are taken within 121110nths of the initial sale to which they relate ; ( iii ) cost of freight, postage and freight insurance to the extent shown on the invoice to the Third Party ; ( iv ) sales taxes, value added taxes, excise taxes, and customs duties ; and ( v ) cost to [COMPANY] of export licenses and any taxes ( excluding income taxes or similar taxes ), fees or other charges associated with the expOliation or importation of Products