definiens: shall mean, with respect to any Product, the gross sales price of such Product in final form invoiced by PSMA, its sublicensees and t heir respective Affiliates to customers who are not Affiliates or sublicensees ( or are Affiliates or sublicensees but are end users of such Product ) less, to the ext ent actually paid or accrued by PSMA, its sublicensees or their respective Affiliates ( as applicable ), ( a ) normal a nd customary credits, allowances, discounts and rebate s to, and chargebacks from the account of, such cus tomers for spoiled, damaged, out - dated or returned Product ; ( b ) normal and customary outer packing, freight a nd insurance costs incurred in transporting such Produ ct in final form to such customers ; ( c ) normal and customary cash, quantity and trade discounts, rebates and oth er price reductions for such Product given to such customers ; ( d ) sales, use, excise, value - added and other taxes ( but not income taxes of any kind ) imposed upon th e sale of such Product in final form to such customers ; and ( e ) customs duties, surcharges and other governmenta l charges incurred in exporting or importing such Product in final form to such customers