definiens: means the gross amount invoiced for Products sold by Zai or its Related Parties in the Territory initially and directly to Third Parti es which are not Related Parties after deducting, i f not previously deducted, from the amount invoiced, the following, in each case to the extent included in the gross in voice price : ( a)reasonable trade, quantity and cash discounts an d rebates ( including wholesaler inventory management fees ), chargebacks, and retroa ctive price reductions or allowances actually allow ed or granted from the billed amount ; ( b)credits or allowances actually granted upon clai ms, rejections or returns of such sales of Products, including recalls and amounts credited or repaid because of retroactive price reductions spe cifically identifiable to the Product ; ( c)taxes imposed on the production, sale, import, d elivery or use of the Product ( including sales, use, excise or value added taxes but excludi ng income taxes ), duties or other governmental char ges ( including charges for product testing required for importation ) levied on or measured by the billing amount when included in billing, as adjusted for rebates and re funds ; and ( d)costs incurred for importing ( including transpor tation, freight and insurance, and warehousing in the Territory )