The rules of customs valuation are quite complicated but basically you pay duty on the price actually paid or payable providing that there is a sale between buyer and seller and that certain conditions have been met. If the goods have not been paid for and have been shipped free of charge then there is no sale and customs can then value those goods based on either transactional values of identical/similar goods imported in to the UK or non transactional data (such as a price list) in the country of exportataion.
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