definiens: means, with respect to any Product, the gross amo unts invoiced for sales or other dispositions of such Product by or on behalf of a P arty or its Affiliates to Third Parties ( other than Sublicensees, unless such Subli censee is the end purchaser ), less the following de ductions to the extent included in the gross invoiced sales price for such Product or otherwise directly paid or incurred by such Party or its Affi liates, as applicable, with respect to the sale or other d isposition of such Product : ( a ) customary trade and quantity discounts given with respect to sales of such Product by such Party or its Affiliate ; ( b ) credits or allowances given or made for breakage or rejection or return of previously sold Products or for retroactive price reductions and bi lling errors and non- recoverable sales in line with such Party ’s policy as may be applicable ; ( c ) rebates and chargeback payments granted to managed health care organizations, pharmacy benefit managers ( or equiv alents thereof ), national, state / provincial, local, and other governments, their agencies and purchasers and reimbursers, or to trade custome rs ; ( d ) importation charges, costs of freight, insurance, a nd other transportation charges directly related to th e import and distribution of such Product ; and ( e ) taxes, duties ( including but not limited to import duties ) or other governmental charges ( including any tax such as a value added or similar tax, other than any taxes based on income ) levied on or measu red by the billing amount for such Product, as adju sted for rebates and refunds