definiens: shall mean the amou nt invoiced by VI or its Affiliates ( for purposes of this definition, as applicable, the ) for the sale of Products to bona fide independent third parties throughout the world, less ( i ) ordinary and customary trade discounts actually allowed by the Selling Party to the third party purchaser ; ( ii ) credits, rebates and returns allowed and credited to the third party purchaser ( including, but not limited to, wholesaler and retailer returns ) ; ( iii ) freight, ha ndling and duties paid on shipments by the Selling Party to the third party purchaser and sepa rately identified on the invoice ; and ( iv ) sales taxes, excise taxes, consumption taxes, customs dut ies and other compulsory payments to governmental authorities actually paid with respect to the sale by the Selling Party to the third party purchaser . For the avoidance of doubt, Net Sa les by VI shall not include sales by a Selling Party to its Affiliates or Licensees for resale ; pr ovided, however, that if the Selling Party sells a Product to an Affiliate or Licensees for resale, Ne t Sales shall include the amounts invoiced by such Affiliate or Licensees to third parties on the resale of such Product . For avoidance of doubt, Net Sales by VI shall also include Third Party Paym ents for the purpose of calculating royalties payable under Section 2.3.1