definiens: means the gross amount invoiced for any sale of any Product by CFFT or any CFFT Affiliate as applicable ( a ), to a non - Affiliate of the Selling Person, less the following deductions, in each case to the extent specifically related to the Product and taken by the Selling Person or otherwise paid for or accrued by the Selling Person ( ): ( a ) trade, cash, promotional and quantity discounts and wholesaler fees ; ( b ) taxes on sales ( such as excise, sales or use taxes or value added taxes ) to the extent imposed upon and paid directly with respect to the sales price ( and excluding national, sales or local taxes based on income ) ; ( c ) freight, insurance, packing costs and other transportation charges to the extent included in the invoice price to the buyer ; ( d ) amounts repaid or credits taken by reason of damaged goods, rejections, defects, expired dating, recalls or returns or because of retroactive price reductions ; ( e ) charge back payments and rebates granted to ( a ) managed healthcare organizations, ( b ) federal, state or provincial or local governments or other agencies, ( c ) purchasers and reimbursers or ( d ) trade customers, including wholesalers and chain and pharmacy buying groups ; and ( f ) documented custom duties actually paid by the Selling Person