definiens: shall mean gross sales of PRODUCTS sold by LICENSEE, its Affiliates and Sublicensees to Third - Parties ( including unaffiliated Third - Party distributors, except in the circumstances referred to in Section 6.3 hereof, and provided further that where a distributor is an Affiliate, but neither a 4 ( q ) ( r ) ( s ) ( t ) ( u ) ( v ) ( vv ) ( w ) Subsidiary of " LICENSEE nor a Subsidiary of OraVax or PMC ( other than HPC ), such distributor shall be deemed a Third - Party for the " purpose of calculating Net sales hereunder ) less, to the extent actually incurred or allowed : ( i ) ( ii ) ( iii ) customary trade discounts, credits, rebates, returns ( including, but not limited to, ~holesaler and retailer returns ) ; excise taxes, other consumption taxes, customs duties and compulsory payments made to governmental authorities ; transportation, transit and insurance for transportation each to the extent separately invoiced and paid by LICENSEE . has the meaning ascribed to it in Section l7.4.(a ) of this Agreement