definiens: ' - ' shall mean the gross invoiced sales of a Product by SB or Incyte or their Affiliates or sublicensees as the case may be ( ) to Third Parties : ( a ) in finished product form ( i.e., packaged and labeled for sale to the ultimate consumer ) ; or ( b ) in final stage bulk material form with respect to those products sold in a country which is not a Major Market and where local ' country legal or governmental requirements as reasonably determined by the Selling Party, stipulate that such product be in a form other than finished product form ( such as final stage bulk material ready for conversion to final form . or bulk tablets, bulk capsules, buL~ ampoules or bulk vials ) to dlstributors who subsequently convert such product into finished product form and sell to Third Parties, provided that such distributors shall not be considered sublicensees for purposes of this Net Sales definition : less deductions actually allowed or specifically allocated and actually incurred to Product by the Selling Party using generally accepted accounting standards and reasonable practices with respect to sales of all of such party 's products, consistently applied . for the following : ( i ) transportation charges, includlng insurance, for transporting Product ; ( ii ) sales and excise taxes and duties paid or allowed by the Selling Party and any other governmental charges imposed upon the production, importation, use or sale of such Product and paid by the Selling Party ;