As part of efforts to promote less polluting vehicles in order to reduce urban emissions, the question arises as to the related tax incentives granted by the government to importers. On the other hand, the requirements of technical and financial partners are moving in the opposite direction, i.e. towards the rationalisation of tax expenditure. This research therefore, aims to understand the ins and outs of the tariff measures applied to the customs clearance of environmentally friendly vehicles in Madagascar and their potential impact on customs revenue. The results show the early stages of a public policy on energy transition. While exemptions from duties and taxes are applied to the introduction of electric vehicles since 2023, the tariff policy applied by customs administration remains generally unclear. Furthermore, the predominance of combustion engine vehicles has been noted, while tax expenditures are steadily increasing. Consequently, further research is needed to clarify the grey areas surrounding the impact of tariff measures in order to establish a clear vision for green policy.