Well, my daily driver is a 2009 E91 320i touring. It's a non euro spec as it's first 5 years were spent in Sydney. Only the eurospec cars were fitted with the dodgy N43 engine post 2007, my car is fitted with their modified and uprated N46TU motor which was never supplied or emissions tested in Europe
DVLA upon it's import in 2015 classified it as the 2005 - 2007 version which was fitted with the pre TU version of the N46 engine. My reg doc does not quote an emissions figure. With the many mods that the TU version got, different ECU and mods to the head and more the BHP was increased by 5 BHP. So I feel there's room to argue how they'd argue the classification of my car. I suppose I'd need to dispute the road tax band with the DVLA first.