definiens: means the total of the gross invoice pr ices of Licensed Products sold by LICENSEE, its Sublicensee, an Affiliate, or any combination there of, less the sum of the following actual and custom ary deductions where applicable and separately listed : cash, trade, or quantity discounts ; sales, use, tar iff, import / export duties or other excise taxes imposed on particular sales ( except for value - added and inc ome taxes imposed on the sales of Licensed Products in foreign countries ) ; transportation charges ; or cred its to customers because of rejections or returns . For pur poses of calculating Net Sales, transfers to a Subl icensee or an Affiliate of Licensed Product under this Agre ement for ( i ) end use ( but not resale ) by the Subli censee or Affiliate shall be treated as sales by LICENSEE at list price of LICENSEE, or ( ii ) resale by a Sublicensee or an Affiliate shall be treated as sal es at the list price of the Sublicensee or Affiliat e