definiens: means the Gross Consideration from the Sale of Licensed Products less the following items directly attributable to the Sale of such Licensed Products that are specifically identified on the invoice for such Sale and borne by the Licensee . Affiliates, or Sublicensees as the seller : ( a ) discounts and rebates actually granted ; ( b ) sales . value added . use and other taxes and government charges actually paid, excluding income taxes ; ( c ) import and export duties actually paid ; ( d ) freight, transport, packing and transit insurance charges actually paid or allowed ; and ( e ) other amounts actually refunded . allowed or credited due to rejections or returns . but not exceeding the original invoiced amount . Net Product Sales exclude a reasonable quantity used internally by Licensor, its Affiliates or Sublicensees solely for testing or quality control purposes, marketing or demonstration purposes, or seeking governmental approval ( e.g., FDA clinical trials )