Welcome!
First, you need to talk to Apple and/or the US Department of Commerce. Neither will see your question in these user-to-user forums, and we cannot give you an official answer. This is far beyond the scope of these tech help forums.
You have encountered US Export of Technology regulations. It affects many classes of business, but the electronics side seems to get special scrutiny. More:
https://www.trade.gov/us-export-regulations
Even if you get clearance to ship, the one-year warranty is valid only in the country where the device was purchased. That is black and white here:
Legal - iOS Warranty Document Us - Apple
New products have a greater need for warranty service that mature products. Does your friend want to travel to the US to get his device serviced?