In Costa Rica a new bill under analysis aims to make imports of hybrid and electric vehicles exempt from sales, selective consumption and customs duties taxes.  This would be great for Panama too.  I want a Tesla!!

Among the incentives proposed in the bill under discussion in the Assembly, is a 100% exemption from sales tax and 100% from the selective consumption tax on imports of motor vehicles, public transport vehicles, cargo transport vehicles and rechargeable hybrid and electric motorcycles imported into the country.

From the text of the draft Law on Incentives and Promotion for the Electric Transportation Vehicles 19,744:

“… On incentives:

ARTICLE 8. Incentives of this Act, whose primary purpose is promoting the use of electric transport, this law establishes a series of economic incentives and facilitates use of these vehicles in circulation, access to credit and other things.

Read full text here.