definiens: means the gross invoice price received by or on behalf of Kolltan or its Sublicensee(s ) inrespect of the sale of Product in the Territory, less the following items to the extent that they are paidor allowed and included in the invoice price, whether or not invoiced separately : ( a ) discounts and allowances actually granted, including without limitation, quantity, trade, cashand other discounts, rebates and charge - backs, other allowances or payments to governmentagencies ; ( b ) amounts refunded or credits allowed for Product returned or not accepted by customers ; ( c ) packaging, transportation and insurance charges on shipments or deliveries to customers;and ( d ) taxes, tariffs, customs duties, surcharges and other governmental charges actually incurredand paid by Kolltan or its Sublicensee(s ) hereunder in connection with the sale, transportation, exportation, importation or delivery of Product to customers