definiens: shall mean with respect to each country and subject to the Deeming Sales Provision theamounts received by Sponsor, a Related Body Corporate or affiliate of the Sponsor or its sublicensees for all sales ofany Product to an unaffiliated third party ( whether an end - user, a distributor or otherwise ), and exclusive of sales ortransfers to affiliates, less the reasonable and customary deductions from such gross amounts including : ( a)trade, cash and quantity discounts, rebates, reimbursements, allowances and credits ; ( b)credits or allowances actually granted for damaged goods, returns or rejections of a Product ; ( c)sales taxes levied on the sale or use of a Product ( d)freight, postage, shipping, customs duties and insurance charges directly related to the sale of aProduct ; and ( e)commissions paid to third parties other than sales personnel and sale representatives or sales agents