definiens: shall mean, as to each cal endar quarter, the aggregate gross invoiced sales prices charged for all License d Products sold by a Party and its sublicensees hereunder, after deduction of the following items paid by a Party or its sublicensees during such calendar quar ter with respect to such sales of Licensed Products ( regardless of the calen dar quarter in which such sales were made ), provided and to the extent that s uch items are incurred, were included in the price charged, and do not exceed re asonable and customary amounts in the market in which such sales occurred : 5 < PAGE > 9 ( a ) trade and quantity discounts or rebates actuall y taken and allowed ; ( b ) credits or allowance given or made for rejection or return of, and for uncollectible amounts on, previously sold Licensed Products or for retroactive price reductions ; ( c ) any tax, duty or government c harge ( including any tax such as a value added or similar tax or government charg e, but not including any income tax ) levied on the sale, transportation or d elivery of a Licensed Product and borne by the seller thereof without reimburseme nt from any third party ; and ( d ) any charges for freight or insurance directly r elated to distribution of a Licensed Product . The sale of a Licensed Product sh all be deemed to occur on the earlier of ( i ) the date the product is shipped or ( ii ) the date of the invoice to the purchaser of the product