definiens: means the gross amount invoiced by Licensee or its Affiliates to unrelated Third Parties(excluding any Sublicensee ) for sales of the Product in the Field in the Territory, less : ( a)Trade, quantity and cash discounts actually allowed or paid ; ( b)Commissions, discounts, refunds, rebates ( including but not limited to wholesaler fees),chargebacks, retroactive price adjustments, and any other allowances which effectively reduce thenet selling price ; ( c)Actual Product returns and allowances ; ( d)Any sales, use, excise, value added taxes or similar taxes measured by the billing amount, whenincluded in billing ; 5 ( e)Any freight, postage, shipping, and insurance charges related to delivery of the Product fromapplicable warehouse all to the extent included in the third pa1ty invoices ; and ( f)custom, import and export duties actually paid