definiens: means only theportion of the value added tax that is actually incurred and is not reimbursable, refundable or creditableunder the tax authority of any country ; 1.13.4 normal and customary discounts and rebates given off of the gross invoice price as a part of a formulary orsimilar program that are allowed, paid or credited to customers, third - party payers, healthcare systems, oradministrators for a Licensed Product that is included in such program, as permitted by applicable law ; 1.13.5 normal and customary chargebacks and retroactive price reductions that are paid or credited to customers, third - party payers, health care systems, or administrators for a Licensed Product, as permitted by applicablelaw ; 1.13.6 Rebates and discounts off of the gross invoice price paid or credited pursuant to applicable law ; and 1.13.7 The invoiced, out - of - pocket cost ( or cost of manufacture, if manufactured by Licensee, its Affiliate(s ) orany Sublicensees ) for drug delivery devices or 4 vaccine delivery devices specifically for use with and included in the Licensed Product