definiens: means the gross amount billed or Invoiced by II Party, its Affiliates, or any Ttmd Party Partner for the sale or other disp05,tiOfl of a CollaborahOfl Product ( lIlciuding w, thout IImllauOfl the : sale of any serv, CC that Involvc : s the use or adnunlstration of a Collaborohoo Product ), less the following dedllCtlons : ( a ) discounts, ctmrgebacks, allowances for bad debls or uncollectible amounts ( other than as described in ( d ) below ) and other rusonable and cuslomary allowancc : s acrually taken, ( b ) sales, usc, value added and ellcise tllXes, import and customs duties and clearaoces, tanffs, and any other similar ta ~ es, duties or tariffs, solely to the elllem actually paid by the selling pany and included in such billed or invoiced amounts, specifically ellc1uding tues on the selling Party 's net income, ( c ) freight, insurance, pachging costs and other transportation charges ( solely to the elltcnt included in such billed or invoiced amounts ), and ( d ) amounts repaid or credits la ~ en by reason of rejections, defects or returns or because of retroactive pnct ' : rc : duo:.:hons or due to recalls or govemmcm laws or regulauons requiring rebates, excludes amounlS for any Collaborauon Produci furmshed to • Third Pany for which IJayment Is not intended to be rece, ved in gooxt faith, inclt > ding . but not limited to, Collaboration f"roducIS used in climcal tnals and CollaOOr : H.ioo Products distnbuted as promotional and free goods