definiens: shall mean the gross amounts billed or invoiced by Licensee, its Affiliates, Licensee Partners and Permitted Sublicensees, as the case may be, to non - Affiliate Third Parties ( ) for the sale of any Product, less the following deductions, in each case to the extent specifically related to the Product and taken by such Buyers or otherwise paid or accrued for by Licensee ( ): ( i ) trade, cash, pronlotional and quantity discounts ; ( ii ) taxes on sales ( such as excise, sales or use taxes or value added tax ) to the extent imposed upon and paid directly with respect to the sales price ( and excluding national, state or local taxes based on income ) ; ( iii ) freight, insurance, packing costs and other transportation charges to the extent included in the invoice price to the Buyer ; ( iv ) amounts repaid or credits taken by reason of damaged goods, rejections, defects, expired dating, recalls, returns or because of retroactive price reductions ; ( v ) charge back payments and rebates granted to ( a ) managed health care organizations, ( b ) federal, provincial and/or local governments or their agencies, ( c ) purchasers and reimbursers, or ( d ) trade customers, including without -4 - CONFIDENTIAL TREATMENT REQUESTED limitation, wholesalers and chain and pharmacy buying groups ; and ( vi ) documented customs duties actually paid