definiens: means the gross price billed or invoiced on sales of the Product by Zai, its Affiliates, or Sublicensees to a Third Party that is not a Sublice nsee in the Territory, less ( without duplication ) u sual and customary : ( a ) cash, trade or quantity discounts actually gran ted and deducted solely on account of sales of the Product, but excluding early payment discounts ; ( b ) rebates actually paid to individual or group pu rchasers of the Product that are solely on account of the purchase of such Product ; ( c ) credits issued for the Product recalled or not accepted by customers or other refunds, allowances and chargebacks actually granted and rel ated to the Product ; ( d ) ( i ) freight expense ( actual ), including insuran ce, to the extent it is not charged to or reimburse d by the customer, ( ii ) early payment discounts, ( iii ) bad debt written off under GAAP, with reasonable collection efforts and added back if collected ; and 8 ( e ) Taxes ( including, but not limited to sales, val ue added, consumption and similar taxes ; but excluding income taxes ) actually incurred, paid or collected and remitted to the relevant tax authorit y for the sale of the Product ; provided that any amount of such ta xes refunded, recovered or credited back by the rel evant tax authority shall be included in Net Sales