New Zealand has a scheme (soon to expire with the change in government) for this.
Low efficiency vehicles are taxed on import, and the money raised is returned as rebates on high efficiency vehicles.
A Ford Ranger might attract the full fee, a new t Nissan leaf would get the full credit.
A small ICE car attracts a smaller fee. Hybrids are given a smaller credit.
The exact amount of credit varied over time as the fees gathered changed.
Low efficiency vehicles are taxed on import, and the money raised is returned as rebates on high efficiency vehicles.
A Ford Ranger might attract the full fee, a new t Nissan leaf would get the full credit. A small ICE car attracts a smaller fee. Hybrids are given a smaller credit.
The exact amount of credit varied over time as the fees gathered changed.