definiens: . Net Sales means, with respect t o a Licensed Product, the gross amounts invoiced by Dyne and its Affiliates and sublicensees in respect of sales of such Licensed Product to unrelated Third Parties, in each case less the following deductions : ( a ) Normal and customary trade, quantity and cash discounts, chargebacks and allowances ; ( b ) Credits, refunds and allowances, including for rejections or returns of any Licensed Product, including recalls, or for retroactive price reductions and billing errors ; ( c ) Rebates, reserves, reimbursements, fees, and other bona fide inventory management and other services fees and similar payments, including rebates and reserves based on durability, safety, efficacy or bona fide price reductions, paid to ( i ) wholesalers, pharmacies and other retailers, buyi ng groups ( including group purchasing organizations ), health care insurance carriers, pharmacy benefit management companies, health maintenance organizations, governmental authorities, or other health care organizations, including any fees levied by any go vernment authority as a result of healthcare reform policies ; or ( ii ) patients and other Third Parties arising in connection with any program that provides low income, uninsured, or other patients the opportunity to obtain discounted Licensed Products, in each case of ( i ) or ( ii ) above, to the extent based on the sale or dispensing of the Licensed Product ; ( d ) Discounts mandated by, or granted to meet the requirements of, applicable laws, including required chargebacks and retroactive price reductions ; -3- ( e ) Postage, freight, insurance and other transportation charges incurred in the shipping of Licensed Products ; ( f ) Invoiced amounts written off as uncollectible ; provided that, any such written off amounts that are subsequently collected shall be reincluded in Net Sales in the Calendar Quarter in which they are collected ; ( g ) Import, export, sales, use, turnover, excise or value added tax, customs duty or any other separately invoiced tax imposed on the production, sale, delivery or use of the Lic ensed Product, other than any net income tax ; ( h ) Annual fees due under Section 9008 of the United States Patient Protection and Affordable Care Act of 2010 ( Pub . L. No