I see the confusion and will fix the web copy but to clarify.
The idea of the IOSS is that the merchant collects the taxes on behalf of the customer. So it can be paid in the buying country. Yes, that is confusing and I will clarify it.
The second statement I will also modify. The meaning here is for IOSS of course there are both duties and taxes for high-value shipments but it falls out of the IOSS Protocol.
I will fix the web copy. Thank you for calling it out.