I'm not confusing the issue, Rich One. According to the gestora, who has done many of these, they do not look at the Kelly Blue Book. Perhaps she is wrong, but I doubt it as we have had experience with her over many things, and she has never proved us wrong. Personally, I'd trust her statement over that of a customs agent before anything has been settled - I can't count the number of times I've been told by an official in customs or immigration something that turned out to be completely wrong. The gestora my friend is using says that because used car values here are so much different than in the States is why the Kelly Blue Book is not used - at least the Kelly Blue Book from the States - maybe they have a version of it here and that's what they use, but that wasn't my understanding. Maybe she's wrong, we'll see.
My friend is not selling the car here, he bought it here. The car was originally purchased by the French couple in the US and the title was transferred from the owners to my friend legally, in the States. There is a tramite that has to happen to show that although the French couple brought the car in, the current legal owner is a legal resident here. The car entered Argentina legally. It can be nationalized here legally, which is the process that my friend is going through now. It doesn't matter if the car came in by boat or came in by crossing the border as far as it being imported and then nationalized. They are right now running the VIN (and other numbers, like the number on the frame, the motor, etc) to ensure that it hasn't been reported as stolen.
I'm very familiar with what's going on in this case because I'm acting as the translator between my friend and the gestora because my friend's Spanish is not up to the task.
I will say that Alliek's folks would have an easier time of importing their car as it crosses the border under their ownership. That has indeed complicated things for my friend, but it's just among the list of tramites that must be completed to nationalize the car.