definiens: shall mean gross s ~ les of PRODUCTS sold by LICENSEE, its Affiliates and Sublicensees to Third - Parties ( including·unaffiliated Third - party distributors, except in the circumstances referred to in Section 6.3 hereof, and · provided further that where a distributor is an Affiliate, but neither a Subsidiary of LICENSEE nor a Subsidiary of OraVax or PMC ( other than HPC ), such distributor shall be deemed a _ Third - Party for the purpose of calculating Net Sales hereunder ) less, to the extent actually incurred or allowed : ( i ) ( ii ) ( iii ) customary trade discounts, credits, rebates, returns ( including, but not limited to, wholesaler and retailer returns ) ; -excise taxes, other consumption taxes, customs duties and compulsory payments made to governmental authorities ; transportation, transit and insurance for transportation each to the extent separately invoiced and paid by LICENSEE