This photo was found by Lee on the Internet. If you look closely you will see that the lenses are not clear glass. They are "blocked out" which prevents the use of fog lights.

Some countries did not permit the use of fog lights on vehicles and therefore VW provided these special type of lenses to circumvent the local laws. The official m-code for the parts was M 275 COVER - FOG LAMP.

This part is extremely rare! This is the second set I have ever seen. The first set was owned by Bill Makepeace who had a pair of them on his vehicle in the U.S.. He then got into a front end accident and one or both of them were destroyed.

Editor's note: It was later revealed the lenses in this photo were not the "blockout" type. They do exist!