definiens: means the total of the gross amount invoiced or otherwise charged ( whether consisting of cash or any other forms of consideration ) for the Final Sale of Licensed Products or Lieensed Method by Licensee, any Affiliate or Sublicensee to Customers, less the following deductions ( to the extent included in and not already deducted from the gross amount invoiced or otherwise charged ) to the extent actual and customary : cash, trade or quantity discounts actually granted to Customers ; sales, use, tariff, import / export duties or other excise taxes imposed on particular sales ( excepting value added taxes or income taxes ) ; transportation charges, including insurance to the extent actually paid by the Customer ; and allowances or credits to customers because of rejections or returns . Where Licensee, any Affiliate, or Sublicensee is the Customer, then Net Sales shall be based on the gross amount normally invoiced or otherwise c : harged to