Queuing only functions on outbound traffic. From your post, it appears to me that you are concerned that inbound traffic is not queuing. It can't. Did I misunderstand?
You also have Random Early Detection enabled for your IPSec traffic, which seems odd to me. RED is 1) designed to manage TCP congestion with multiple connections and this is ESP traffic between two gateways, and 2) it functions by dropping inbound packets when outbound queues reach thresholds you do not control.
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