definiens: means the gross amount invoiced and billed by EDESA or its Affiliates to unrelated Third Parties(excluding any Sublicense ) for the Product in the Territory, less : ( a)Trade, quantity and cash discounts actually allowed or paid ; 4 ( b)Commissions, discounts, refunds, rebates ( including wholesaler fees ), chargebacks, retroactive priceadjustments, and any other allowances actually allowed or paid which effectively reduce the net sellingprice ; ( c)Actual Product returns and allowances ; ( d)Any sales, use, excise, value added taxes or similar taxes measured by the billing amount, whenincluded in billing ; ( e)Any freight, postage, shipping, and insurance charges related to delivery of the Product from anapplicable warehouse, all to the extent included in the third party invoices ; and ( f)custom, import and export duties actually paid