definiens: means the gross amounts received for sales of Products by the Purchaser, its Affiliates and/or its Sublicenseesto third - parties, including without limitation, distributors other than the Purchaser, its Affiliates and/or its Sublicensees lessactual:(f ) freight, shipping, postage and duties, and transportation charges on shipment of such Product, including handlingand insurance on such shipment;(g ) sales ( such as VAT or its equivalent ) and excise taxes, other consumption taxes, customs duties, surcharges andother governmental charges incurred in connection with the production, sale, transportation, delivery, use, exportation orimportation of the Product measured by the sale, of such Product to the customer but specifically excluding taxes based onincome;(h ) normal and customary trade, quantity and cash discounts actually granted to and taken by the customer withrespect to such Product;(i ) third - party rebates, price reimbursement caps, claw - backs, charge - backs, allowances, hospital buying group / grouppurchasing organization administration fees or management care organization rebates and credits paid or credited to thecustomer with respect to such Product consistent with normal and customary understandings and arrangements;(j ) amounts incurred with respect to such Product resulting from governmental mandated rebate or discountprograms ; and(k ) Third - Party Payments, provided that all Third - Party Payments other than royalties ( e.g