definiens: 1.10.1 . shall mean t he amount invoiced by VI ’s Licensees ( for purposes of this definition, as applicable, th e ) for the sale of Products to bona fide independent third parties throughout the world, less ( i ) ordinary and customary trade discounts actually allowed by the Selling Party to the third party purchaser ; ( ii ) credits, rebates and returns allowed and credited to the third party purchaser ( including, but not limited to, wholesaler and retailer returns ) ; ( iii ) freight, ha ndling and duties paid on shipments by the Selling Party to the third party purchaser and sepa rately identified on the invoice ; and ( iv ) sales taxes, excise taxes, consumption taxes, customs dut ies and other compulsory payments to governmental authorities actually paid with respect to the sale by the Selling Party to the third party purchaser . For the avoidance of doubt, Net Sa les by Licensees shall not include sales by a Selling Party to its Affiliates for resale ; provide d, however, that if the Selling Party sells a Product to an Affiliate for resale, Net Sales by Li censees shall include the amounts invoiced by such Affiliate to third parties on the resale of su ch Product