If the ICBM will be located between your player and your receiver, best to set delays after the ICBM, if your receiver allows for delay settings.

If no delay settings are possible after the ICBM, then you are faced with a choice: no timing difference between channels, as Outlaw suggests, or set the delay before the ICBM. You could try it both ways and judge the results. If you can hear little or no difference, leave all channels with identical or zero delay. If setting the delay per instructions of the unit ahead of the ICBM has the effect of “dramatically opening the sound stage” or similar when applied, and you notice no degradation of the bass from the subwoofer(s), then you may allow the delays to be set in a non-identical manner.

Slightly differing delays before the ICBM have the effect of mixing the sub-bass from one channel slightly out of phase with another channel by a millisecond or two. The lower the frequency, the less net effect this one or two milliseconds will have on the shape of the mixed wave. Mixing frequencies above the subwoofer range this way would lead to easily notable results, as would having delays set where the delays differ from each other by several milliseconds or more.

If your mains, center and surround speakers are similar in distance from the prime listening area, I would leave the delays at zero, or identically set.