The issue is condensation. I almost lost a laptop this way.
Yes, if it’s really that cold ice will form on the boards, and when you start it it will conduct electricity and short the boards.
Let them warm up and dehumidify to be safe. If you want to make the process quicker, take the tops off and apply a fan (not a blow dryer) for at least 4 hours.
All of this depends on a lot. How well it was shipped, how long it was ice cold, etc.