basically ANYONE has to go through a broker now, unless they want to go through the hassle of registering for AES and taking the certification quiz. it doesn't matter what the importer's residency is. again, i'm pretty sure they are going to tell her she needs a tax id# in order to be identified in the system. definiately report back if this is not the case for your broker.
i would suggest calling the border you will be driving through to determine what they actually want from you. i only needed my original title. you need to bring the title and ITN# to them 72 hours before export, and depending on the border, they *may* accept it as a fax (the border i went through said they would, though i'm sure it's border specific). we dropped mine off as we were driving to the states for thanksgiving, so we hand delivered it. they don't keep it, they make a copy, stamp your title and give it back to you.
btw... how much did your repairs cost? i don't need new tires, i just need DRL, child safety harness, and french stickers?