definiens: Net Sales means the total amount actually received by Assignor or its Affiliate in connection with sales of Products to any person or entity that is not an Affiliate of Assignor, after deduction of all the following to the extent applicable to such sales : 1.28.1 all trade, case and quantity credits, discounts, refunds or rebates, including without limitation rebates accrued, incurred or paid to assistance pro gram and any other price reductions required by a governmental agency ; 1.28.2 allowances or credits for returns, including wit hout limitation amounts received for sales which become the subject of a subsequent temporary or partial recall by a regulatory agency for safety or efficacy reasons outside the control of [COMPANY], an d retroactive price reductions ( including managed c are and similar types of rebates ) ; 1.28.3 cost of freight, postage, and freight insurance ; 1.28.4 sales taxes, value added taxes, excise taxes, and c ustoms duties ; and 1.28.5 cost of export licenses and any taxes ( excluding income taxes or similar taxes ), fees or other charges associated with the exportation or importat ion of Products