definiens: means, with respect to any Product, [ * * * ] sales price of such Product sold by [COMPANY], its Affiliates orSublicensees ( the ), in finished product form, packaged and labeled for sale, under this Agreement in arm'slength sales to Third Parties, less deductions allowed to the Third Party customer by the Selling Party, to the extent actuallytaken by such Third Party customer, on such sales for : 1.87.1 trade, quantity, and cash discounts ; 1.87.2 customary and reasonable credits, rebates and chargebacks ( including those to managed - care entities andgovernment agencies ), and allowances or credits to customers on account of rejection or returns ( including wholesalerand retailer returns ) or on account of retroactive price reductions affecting such Product ; 1.87.3 freight, postage and duties, and transportation charges relating to such Product, including handling andinsurance thereto ; and 1.87.4 sales ( such as VAT or its equivalent ) and excise taxes, other consumption taxes, customs duties andcompulsory payments to governmental authorities and any other governmental charges imposed upon the importation, use or sale of such Product to Third Parties ( excluding any taxes paid on the income from such sales ) to the extent theSelling Party is not otherwise entitled to a credit or a refund for such taxes, duties or payments made