We probably all have friends like that or as my wife calls it “my crazy friend…” but here’s a site that may be helpful
To quote (but I wouldn’t take it as Gospel)
#### Duty exemption is possible
If your personal motor vehicle is in used condition and six months old or more (or with more than 6,000 km on the odometer) - then duty-free importation is possible. In order to obtain this exemption, it’s required that you be moving your place of residence to Poland for at least six months. In addition, your vehicle must be registered (in your name) in your country of origin, before you ship it into Poland.
BUT this only applies to DUTY … NOT Excise or VAT which may still be very costly.
Still not a good idea but if your friend is “rolling in it” and needs some help relieving the burden, I’m sure many of the posters are willing to pitch in. How about a genuine, classic police cruiser for a fire sale price of only $20,000?