definiens: means with respect to any Licensed Product, the g ross amounts invoiced by Teijin or its Affiliates or Sublicensees to any Third Party f or sales of Licensed Products in the Territory, les s the following deductions, to the extent such deductions are actua lly paid, incurred, or otherwise taken, and are rea sonable and customary : 1.76.1credits, refunds, or allowances to Third Part y customers for spoiled, damaged, rejected, recalled, outdated, and reasonably return ed Licensed Product ; 1.76.2discounts, including cash, volume, quantity, and other trade discounts, charge - back payments, and rebates and allowances actually grant ed, incurred, or allowed in the ordinary course of business, as well as government - required discounts and allowance s ( including government rebates and other price red uctions ), and other reductions, concessions, and allowances t hat effectively reduce the selling price to Teijin or its Affiliates or Sublicensees ; 1.76.3transportation charges, freight, postage, and insurance ( but only insurance related to protecting the particular shipment against physical loss or damage ) if shown separately in the invoice ; and 1.76.4sales, use, or excise Taxes and import / export duties or tariffs and similar governmental charges due or incurred in connection with the sales of such Licensed Product, if shown s eparately in the invoice