definiens: means, with respect to any Product, the gross amou nt invoiced by a Party, an Affiliate, or any sublicensee of a Party for sales of such Produc t to a Third Party less : ( a ) normal and customary t rade, quantity and cash discounts, rebates and chargeback s, and non - affiliated broker ’s, distributor ’s or ag ent ’s commissions, in each case actually taken ; ( b ) credi ts actually given for returned Product ( including w ithdrawals and recalls ) ; ( c ) sales, excise, and turnover taxes and duties levied on and/or other governmental cha rges made as to production, sale, importation, transportation, d elivery or use of a Product imposed directly on and actually paid by a Party or its Affiliates or sublicensees ( but excluding any income taxes ) ; ( d ) transportation costs, including insurance and shipping, freight, and hand ling charges, to the extent allocated to customers ; and ( e ) the customary costs of special packaging and/or adminis tration items packaged and sold with a Product . Sal es between a Party and its Affiliates and sublicensees ( including distributors ) shall be disregarded for purposes of calculating Net Sales except if such purchaser is a n end user