definiens: shall mean the gross sales price charged by JTI, its Affiliates or its SUbli.censees for sales of Product to non - Affiliate customers, less : ill . normal and customary [ Iebates, cash and trade discounts and credits for returns and allowance ! ! ( ii ) § les, consumption or other excise taxes or duties imposed u ~ n and paid bllJTI, its Affiliates or its Sublicensees, with respect to such sales, ( iii ) reasonablewserves for uncollectable accounts, as reflected in financial statem ~ ts o ~ ri~ ~lia!es or l~ Sublicensees, to the e ~ ent . such{iccountruare ? ot . ( ! ctually collecte ~ ancI(iv)~portation and lDSurance expense ~ ubJectm each case to SectlOn U.~fthe applicable Product License Agreement