definiens: shall mean the amounts actually received by Purchaser, its Affiliates, or Licensees, in consideration of their sales of Product to Third Party customers, less : ( i ) normal and customary trade, cash and other discounts ; ( ii ) credits or allowances for damaged goods, returns, rejections or recalls of Product ; ( iii ) sales taxes, value added taxes, withholding, import / export taxes or other similar taxes ( excluding taxes on the income of the selling entity ) actually paid ; ( iv ) normal and customary charge back payments or rebates ; and ( v ) packaging, handling fees, prepaid freight, insurance and the like to the extent separately identified on the invoice . Sales between or among Purchaser, its Affiliates or Licensees for resale shall be excluded from the computation of Net Sales, but the subsequent re sale of such Products by Purchaser, its Affiliates or Licensees to an end user shall be included within the computation of Net Sales . Net Sales shall not include amounts in respect of Product sold or used for development applications ( including for clinical trials ) or commercial samples ( Le ., items provided for free or at or below cost plus a nominal profit for promotional purposes )