Does this make sense to you, because it doesn’t to me.

This “company” wants you to pay the delivery and insurance fees, rather than have the person who sent it pay them.  If this were a real world scenario and not some made up nonsense by a scammer, would any company ask for insurance fees from the person receiving the goods, rather than the person sending them?  It would be like the postal service accepting a letter without a stamp from me, then refusing to deliver it unless the person it was intended for bought a stamp.  Sheer nonsense.  If you could do that, I’d be sure to post a brick every day to someone I hate every day for the rest of their life and have them pay for them.

Note that we have been instructed not to deliver your package to you
without receiving the Delivery and Insurance fee from you. Also we can
not take the risk of delivering your package to you without insuring
it because we can not afford to pay for any lost or damage in the
process of delivering your package to you, try and understand the
situation at hand.