definiens: shall mean, with respect to Produ ct, the gross receipts from sales in any country less deductions for : ( i ) trans portation and insurance charges ; ( ii ) sales and excise taxes, tax, tariff, duty or any other governmental charges ( but excluding income, franchi se and other similar taxes ) or duties paid ; ( iii ) normal and customary trade, a nd quantity discounts and rebates allowed ; ( iv ) sales commissions actually pa i d to third parties ; ( v ) allowances actually made on account of rejection or return by customers ; ( vi ) credits, rebates, charge - back rebates, reimbursemen ts or similar payments actually granted or given to wholesalers and other distributors, buying groups, health care insurance carriers, governmental agenci es and other institutions ; ( vii ) payments or rebates actually paid in connecti on with state or federal Medicare, Medicaid or similar programs . However, ex cept where the sublicensee or Affiliate is the final consumer of the Product, any sale to a sublicensee or Affiliate shall be excluded from the computation of Net Sales, but any subsequent sale by the sublicensee or Affiliate to a third party other than another sublicensee or Affiliate shall be included in the computation of Net Sales