definiens: shall mean ( i ) the gross sales of Product by a Party or its Affiliates, or, regarding sales in the United States, its sub - licensees or distributors, to Third Parties, and ( ii ) royalties or other revenues, to the 8 extent not included under ( i ), received by such Party or its Affiliates from its sub - licensees of the rights granted herewlder, or from its distributors, for sales of the Product outside the United States, after deduction of : a ) rumnaJ and customary trade andlor g!WJtity discQunts ( including cash discounts ) actually allowed ; b ) amounts ! : .9 : P'lid o~ credited by rcason of rejection.J.cturns Of recalls of goods, rebates or booa fide price reductions detennined in good faith ; c ) the cost gfuall, Soo rtin.2 .. insurance and special oockagipg inCJW.s < l9n such sales ; and d ) excise taxes . other consumption taxes and customs duty imposed on the sale, Use or distribution of the Product