definiens: with respect to Finished Product shall mean the gross amornlt received by a Party, its AfIlliates or sub · licensees for sale of Finished Product to unrelated third parties less : ( a ) quantity, trade and/or cash discounts actually granted ; ( b ) amounts repaid or credited and allowances including cash, credit or free goods allowances, given by reason of charge backs, retroactive price reductions or billing errors and rebates ( including government - mand < lted rebates ), actually allowed or paid ; ( c ) amounts refunded or credited for Finished Product which was rejected, spoiled, damaged, outdated or returned ; ( d ) freight, shipment and insurance costs incurred transporting Finished Product to a third party purchaser ; ( e ) taxes, tariffs, customs dutie s and surcharges and other governmental charges incurred in connection with the sale, exportation or importation of Finished Product