definiens: means gross amounts invoiced by [COMPANY], its Affiliates and Sublicensees for sales of the Product in the Field, less the following : ( a ) normal and customary trade, quantity and/or cash discounts, allowances and rebates actually allowed or given ; ( b ) returns and credits actually allowed for rejections, defects or recalls of Product, outdated or returned Product, or because of rebates or retroactive price reductions ; ( c ) freight, postage, shipping insurance and other transportation expenses ( if separately identified on the invoice ) ; and ( d ) sales, value - added, excise or use taxes, tariffs, duties and customs fees and other taxes imposed with respect to specific sales . '' Net Sales " shall not include amounts for any Product furnished to a third party for use in clinical trials and Product distributed as promotional and free goods . Furthermore, shall not include amounts from sales or other dispositions of Product between [COMPANY] and any of its Affiliates or Sublicensees, unless such Affiliate or Sublicensee is an end - user of such Product