definiens: of a Party shall mean the amo unts actually received by such Party, its Affiliate s or Sublicensees in consideration of their sales of Pro duct to Third Party customers, less : ( a ) normal and customary trade, cash and other discounts, allowances and cre dits actually given ; ( b ) credits or allowances for damaged goods, returns, rejections or recalls of Product 4 actually given ; ( c ) sales taxes, value added taxes, withholding, import / export taxes or other similar taxes ( excluding taxes on the income of the selling entit y ) actually paid ; ( d ) charge back payments or rebat es ; and ( e ) packaging, handling fees, prepaid freight, insu rance and the like . Sales between or among a Party, its Affiliates or Sublicensees shall be excluded from t he computation of Net Sales if such Party, Affiliat e or Sublicensee is not an end - user, but Net Sales shall include the subsequent re - sale of such Products to Third Parties . Net Sales shall not include amounts in res pect of Product sold or used for development applic ations ( including for clinical trials ) or a reasonable num ber of commercial samples