definiens: means the gross amount invoiced by Seller, its Affiliates, licensees and sublicensees to Third Persons in bona fide arm ’s length transactions for the sale of Produc t less the following items without duplication : ( a ) refunds, allowances or credits for recalls, breakage, rejected or returned Product ; ( b ) any normal and customary trade, cash and quantity discounts and promotional credits or allowances actually given o r made for purchase chargebacks, price reductions, returns, rebates, quantity, trade or early -cash discounts, on account of or in relation to the invoiced sale of Product ; ( c ) any duty, Tax, excise or governmental charge actually levied upon or measured b y the sale, transportation and/or delivery of Product related to or based upon sales of Product, including applicable excise, use, sales and value added Taxes but excluding any income -based Taxes ; ( d ) tariffs, import / export duties, customs duties and other imposts ; A-11 ( e ) normal and customary quantity, trade and cash discounts ; ( f ) normal and customary distributor fees, sales commissions, price reductions, chargebacks or rebates and governm ent program pricing discounts and rebates, retroactive or otherwise ; and ( g ) normal and customary distribution, transportation and handling charges or allowances ( including freight, postage, shipping and insurance ) incurred on account of or in relation to the invoiced sales price of Product, in each case as determined in accordance with GAAP as historically and consistently applied by Seller, provided the amounts are separately charged on the relevant invoice