If you want this express delivery, you must sign for it first, then inspect the goods, and then give the money.
If you don't pay, this thing is not yours. If you want to return it to the sender, you will have to charge twice the round-trip freight.
You can imagine the attitude of the sender. If both parties do not pay the freight, the courier company has the right to sue in the local court, and all the expenses shall be borne by the sender or consignee. Courier companies will also blacklist senders and recipients and never provide services ... Look.