Is it permissible for a physically disabled young man, who is exempt from customs duties on purchasing a car valued at $5000, to register his friend's car in his name to exempt the friend from customs duties amounting to $12,000, in exchange for the friend paying the customs duties on the young man's car?

Customs duties are of two types: one is Islamically forbidden, which is what is taken or spent in injustice and corruption, and it is permissible to evade and avoid it. The second type is lawful, which is what is rightfully taken for the public benefit when the state's resources do not meet the general need, and it is not permissible to evade it.