definiens: shall mean the gross amount in voiced for Products sold by Licensee or a Related P arty to Third Party end users, in bona - fide arm ’s length tr ansactions less the following deductions : ( a ) customary trade, quantity or cash discounts and rebates ; ( b ) return, rejection or recall of Products ; ( c ) rebates and allowances, chargebacks, and ret roactive price reductions, including those granted to wholesalers, buying groups and retailers ; ( d ) credits, reserves and allowances for bad deb ts, uncollectible amounts and charge - offs ; provided that, ( i ) any such amounts shall not exceed [ * * ] % of Net Sales during the applicable quarter, and ( ii ) if su ch amounts deducted are subsequently paid to or recove red by Licensee, such paid or recovered amounts sha ll be included within Net Sales ( subject to the other offsets or deductions provided herein as applicable ) ; - 5 - ( e ) transportation, freight, postage charges and other charges, such as insurance, relating thereto, in each case paid or incurred by Licensee and, in each case, included as a specific line item on an invoice or other document of sale delivered to the purchaser, and in any event not exceeding [ * * ] % of Net Sales during the applicable quarter ; and ( f ) taxes, duties, excises or other governmental charges or levies charged upon the import, export, production, sale, transportation, delivery or use o f goods ( other than income taxes )