This is for sure not an easy job. It's more or less like the other way round, when we here in Europe (Germany in my case) would like to import a car from the States.
Beside the handling costs (container shipment, insurance etc.) the cars are not in compliance with the local requirements, so that you have a bunch of things to change (lights, bumpers, liquid for the AC to mention the most important ones). These changes have to be approved. For us here a big issue are the custom fees and taxes on top. For classic cars it's different and not that expensive, but for a non classic car it's a big amount on top of all, and customs and every delivery costs are included when they calculate the rates for taxes and customs (customs are 10 % import taxes coming on top of all).
It will be different when you are taking your own car with you, but the struggle with the none conformity remains in any case. Spare parts for modern cars are often rather expensive (xenon lights or whatever will easily cost a couple of thousands etc.).
There will be experienced agencies, that could assist your friend, if he still would like to take the "bloody" Passat with him to the States. I guess it will be not very attractive $$-wise.
