Non-resonant bifurcations of codimension two may appear in the controlled van der Pol–Duffing oscillator when two critical time delays corresponding to a double Hopf bifurcation have the same value. With the aid of centre manifold theorem and the method of multiple scales, the non-resonant response and two types of primary resonances of the forced van der Pol–Duffing oscillator at non-resonant bifurcations of codimension two are investigated by studying the possible solutions and their stability of the four-dimensional ordinary differential equations on the centre manifold. It is shown that the non-resonant response of the forced oscillator may exhibit quasi-periodic motions on a two- or three-dimensional (2D or 3D) torus. The primary resonant responses admit single and mixed solutions and may exhibit periodic motions or quasi-periodic motions on a 2D torus. Illustrative examples are presented to interpret the dynamics of the controlled system in terms of two dummy unfolding parameters and exemplify the periodic and quasi-periodic motions. The analytical predictions are found to be in good agreement with the results of numerical integration of the original delay differential equation.