definiens: shall mean the gross amount invoiced by NOI or its Affiliates for the sale of Licensed Product to a Third Party within the Territ ory, less sales tax, VAT and custom duties, if appl icable, paid by NOI or its Affiliates and the following expenses actually incurred by NOI as a result of such amoun ts invoiced : shipping costs, insurance costs, and rebates and re turns ( not to exceed 4 % of total amount invoiced by NOI for sales of Licensed Product for any reporting period ) . For the avoidance of doubt, rebates includes whol esaler and cash discounts and allowances in amounts customary to the trade to the extent actually granted . Sample s of Licensed Product provided by NOI to end users free of charge shall also be excluded in determining Net Sales up to a maximum of 2 % of Units of Licensed Product sol d by NOI per reporting period