Price of import = sale price of items (or fair value) + shipping ACTUAL cost. The amount you were charged for shipping was possibly less than it actually cost to ship, meaning the declared value comes out higher. + exchange variations.
That's a lie. You are to be charged on the value you PAID for. You cannot be taxed anywhere in the world for something you didn't pay, regardless of the company eating the shipping price or not.
Of course you do, just as I have to pay import duties on both a review unit's value and shipping cost, even though I paid for neither.
You're both right.
EU you declare value and shipping. In other countries, Canada for example, you only declare the value.