definiens: shall mean amounts received by [COMPANY] and its Sub licensees with respect to sales of Licensed Products to independent third parties, les s : ( i ) rebates, credits and cash, trade and quantit y discounts, actually taken, ( ii ) excise taxes, sales, use, valu e added, and other consumption taxes and other comp ulsory payments to governmental authorities, actually paid, ( iii ) the cost of shipping packages and packing, if billed separately, ( iv ) insurance costs and outbound trans portation charges prepaid or allowed, ( v ) import an d / or export duties and tariffs actually paid, ( vi ) amounts allo we d or credited due to returns or uncollectable amo unts . If a Licensed Product shall be invoiced for a discounted price substantially lower than customary in the tr ade, Net Sales shall be based on the customary amount receiv ed for such Licensed Products, provided that the fo regoing shall not apply in the case of shipments made by Su perGen to third parties at no or low cost in connec tion with research and development, clinical trials, compassi onate sales, or indigent programs for which no amou nts shall be due to Licensor