definiens: means the gross amount r eceived by the seller for sales of a Licensed Product to third parties, less : ( i ) cost of freight, postage, and freight insurance ; ( ii ) sales taxes, value added taxes, excise taxes, and customs duties ; ( iii ) cost of export licenses and any taxes, fees or o ther charges associated with the exportation or importation of such Licensed Product ; ( iv ) rebates accrued, incurred or paid to Federal and State Medicaid and Medicare and any other price reductions required by a governmental agency ; ( v ) rejected shipments, returns, recalls and retroactive deductions ; ( vi ) the amoun t received for sales which become the subject of a subsequent temporary or partia l recall by a regulatory agency for safety or efficacy reasons outside the control of the seller ; and ( vii ) customary cash, quantity, and trade discounts, provided, however, that a sale or transfer to an Affiliate or Sublicensee for a sale by such Affiliate or Sublicensee shall not be considered a sale for the purposes of this provision but the resale by such Affiliat e or Sublicensee shall be a sale for such purpose