MackOT . I confirm with the DHL that ACS will pay for tax and fee. Just the custom holding it. As soon as they get the word from custom, they will deliver it.
Unless the process / arrangement has changed, the buyer always pay the Vat/taxes/duties. The delivery charge is paid by the ACS, whom will charge the buyer when the order is placed. @CoyoteOldMan had his machine delivered in the UK recently. I reckon he paid the UK Vat / taxes to DHL. Perhaps, it is different for the US and Canada.
Some times, the importing customs will randomly select an item for inspection. My Bravo tamper cleared the customs and it got picked the next day for an inspection. It sat at the UK customs for 2 weeks. All good as they didn’t charge anything over what was paid before customs clearance.