Yes. Volvo has had a program for decades where they fly you to Sweden where drive a vehicle around long enough for it to be "used", buy it then they ship it over to the US to avoid US new car import tariffs.
VAT is only levied if it doesn't get exported within a certain amount of time (6 months from the scheduled delivery date).
I knew someone who tooled around Europe for a month before dropping it off to be shipped to her without having VAT incurred (though it was a couple decades ago).
