definiens: shall mean with respect t o any Licensed Product, the gross sales price of such Licensed Product invoiced by [COMPANY] or Affiliates to customers who are not Affiliates ( or are Affiliates but are end users of such Licensed Product ) less, to the extent actually paid or accrued by Synt hRx or Affiliates ( as applicable ), ( a ) normal and customary credits, allowances, discounts and rebates to, and chargebacks from the account of such customers for spoiled, damaged, out -dated or returned Licensed Product ; ( b ) normal and customary outer packi ng, freight and insurance costs incurred in transporting such Licensed Product to such customers ; ( c ) normal and customary cash, quantity and trade discounts, rebates and other price reductions for such Licensed Product given to such customers ; ( d ) sales, use, excise, value -added and other taxes ( but not income taxes of any kind ) imposed upon the sale of such Licensed Product in final form to such customers ; and ( e ) customs duties, surcharges and other governmental charges incurred in exporting or importing such Licensed Product to such customers