Inflation Reduction Act of 2022 (IRA 2022) signed into law on 8/16/2022. Hence terms used here are “Pre-IRA 2022” and “Post-IRA 2022.”
A Written Binding Contract: The IRS noted that a nonrefundable deposit or down payment of 5% of the purchase price can be an indication of this type of contract. This is a Federal credit, so we need to follow Federal rules. Based on your description, if your non-refundable deposit is 5% or more, I would say you have a written binding contract; therefore, can use the transition rule.
If you entered into a written binding contract to purchase a new qualifying electric vehicle before August 16, 2022, but do not take possession of the vehicle until on or after August 16, 2022 (for example, because the vehicle has not been delivered), you may claim the EV credit based on the rules that were in effect before August 16, 2022. The final assembly requirement does not apply before August 16, 2022. That means, your EV does not have to assembled in North America. You can use Pre-IRA 2022 rule.
Plus-In Electric Drive Vehicle Credit (IRC30D)
https://www.irs.gov/businesses/plug-in-electric-vehicle-credit-irc-30-and-irc-30d
