definiens: shall mean the total amount received by BG or its sublicensees on account of the sale of a Product to a non - Affiliate whether invoiced or no t, less the following deductions incurred based upo n the sale of such Product : ( a ) value added tax, sales and oth er excise taxes, cost of nationalization ( custom du ties related to importation including handling fees ) and ( b ) a l ump sum deduction of * * * percent ( * * * % ) of Gross Sa les to cover all other deductions, including, without limi tation, customary cash discounts, trade discounts, quantity discounts, allowances or credits to Third Party cus tomers on account of settlement of complaints, reje ctions, recalls, allowances or returns . Should BG demonstra te to GPC ’s reasonable satisfaction that the actual amounts referred to under ( a ) and ( b ) above exceed in a cou ntry * * * percent ( * * * of Product in such country, t hen BG shall be entitled to deduct from BG ’s Gross Sales s uch actual amounts in determining its Net Sales wit h respect to such country