definiens: shall mean, ( a ) sales returns and allowances actually paid, granted or accrued, including trade, quantity and cash discounts andany other adjustments, including those granted on account of price adjustments or billing errors, rejected goods, damaged or defective goods, recalls, returns ; ( b ) rebates, chargeback rebates, compulsory rebates, reimbursements or similar payments granted or given towholesalers or other distributors, buying groups, health care insurance carriers or other institutions and compulsorypayments to governmental authorities and any other governmental charges imposed upon the sale of such ApprovedProduct to third parties ; ( c ) adjustments arising from consumer discount programs or other similar programs ; Buyer 's and Seller 's Initials /s/ CK /s/ RF-1 - EXECUTION COPY ( d ) customs or excise duties, sales tax, consumption tax, value added tax, and other taxes ( except income taxes);and ( e ) charges for packing, freight, shipping and insurance ( to the extent that Buyer or its Affiliates bear such cost )