Electric Vehicle Excise Tax for Shipping from the US to PR

Hi everyone,

I'd like to know if anybody knows if indeed there is an excise tax exemption for EV cars import from the US to PR. A Google search found the Puerto Rico ACT No. 81-2014 document explaining the excise exemptions; however, under the Vehicle Import section of the SURI (Unified Internal Revenue System) website, still shows a high excise tax for a BMW i4 2023.

Thanks!