definiens: means with respect to the [COMPANY] Drug Products, the gross amount invoiced by [COMPANY], its Affiliates, its sublicensees, its co- promoters, its co - marketers or a joint venture to w hich [COMPANY], its Affiliates or sublicensees are a party, to unre lated Third Parties on - 3 - sales of [COMPANY] Drug Product in the Territory les s the following customary and reasonable deductions for the [COMPANY] Drug Products : Trade, quantity and cash discounts allowed ; Commissions, discounts, refunds, rebates, charge - ba cks, retroactive price adjustments, and any other allowances related directly to the [COMPANY] Drug Pr oduct which effectively reduce the net selling pric e, Actual [COMPANY] Drug Product returns and allowances ; Delayed ship order credits and discounts pursuant t o * *, including, but not limited to, * * and coupon discounts ; Any tax, tariffs or duties imposed on the productio n, sale, delivery export or use of the Product, inc luding, without limitation, sales, use, excise or value add ed taxes