M-Code	Description	Models	Market
2	U.S. Equipment	141-144	USA, ?
2	Sealed beam headlights		USA, ?
5	Saxomat 36 bhp engine from Engine No. 5 000 001 up to 9 800 000 from Engine No. D 0 000 001 up to D 0 095 049	141-144 141-144
8	Unknown Seen on LHD 1959 Bernina Blue Ghia, Destination: England - converted to RHD on arrival Seen on 1959 L356 Colorado Convertible Ghia shipped to South Africa
9	Yellow taillights up to Chassis No. 146 1021 300 Automatic transmission from Chassis No. 148 071 440	141-144 141-144	Australia, Italy
11	Sealed-beam headlights, flashing indicators with side marker lights, red taillights, emergency lights, dual circuit brake warning light, reverse lights, without headlight flasher, parking lights, and steering lock from Chassis No. 148 000 001 up to 149 1200 000 (from Chassis No. 149 1200 001 without emergency light) Sealed-beam headlights, flashing indicators with side marker lights, red taillights, buzzer for ignition-starter switch, side marker reflectors, reverse lights in taillights, dual circuit brake warning light, but without headlight flasher, parking lights, and steering lock from Chassis No. 140 2000 001 up to 141 3200 000 Sealed-beam headlights, flashing indicators with side marker lights, red taillights, buzzer for ignition starter switch, dual circuit brake warning light, but without headlight flasher, parking lights, and steering lock from Chassis No. 142 2000 001	141, 143	USA, Canada
14	Inscription "Volkswagen" instead of VW 1300, VW 1500 up to Chassis No. 140 3100 000	141-144	Export
17	With mounting points for lap safety belts up to Chassis No. 146 1021 300	141-144
18	Larger reflector in indicator/brake light
19	Without headlight flasher from Chassis No. 148 000 001 up to 149 1200 000	141-144
20	Speedometer in miles	141-144	Export
26	With activated carbon container for absorbing fuel vapor from Chassis No. 140 2000 001 up to 142 3200 000	141-144	California
27	With lap belt reel fixture from Chassis No. 147 000 001 up to 147 999 000	141-144	USA, Canada
27	Lap belt roller OR compliance with US West Coast Emissions Regulations	141-144	USA, Canada
30	With headlight flasher and simultaneous license plate illumination	141, 143	Austria
34	Parking light warning light, side-mounted flashing indicators, flashing indicators, front (white-yellow) and with additional rear reflectors up to Chassis No. 142 3200 000 from Chassis No. 143 2000 001	141-144 141, 143
35	Flasher light in front Yellow/white and additional side reflector	141-144	Italy
37	Without emergency light system	141-144	France, Italy
46	Side-mounted flashing indicators	141-144	Denmark
47	With reverse light from Chassis No. 147 000 001 up to 149 1200 000	141-144
50	Dual circuit brake warning light from Chassis No. 148 000 001	141-144
51	Preperation for installation of 2nd generator
54	Lockable glove compartment lid from Chassis No. 149 000 001	143, 144
55	Steering lock with ignition starter switch from Chassis No. 147 000 001 up to 149 1200 000	141-144	Export (Germany: standard equipment)
58	Overriders front and rear from Chassis No. 142 2000 001	141-144
59	Gearshift lock with ignition starter switch up to Chassis No. 146 1021 300	141-144	Export (Germany: standard equipment)
60	Eberspacher heater	141, 143	Canada
62	Water container with smaller air chamber and additional air hose; from Chassis No. 149 000 001 up to 140 3100 000 additional rear view mirror: outer, right, convex	141-144	Sweden
67	77 Ah battery, 6 volt Seen on '57 Ghia
82	Mounting parts for first aid kit from Chassis No. 141 2000 001	141-144
89	Laminated windshield	141-144	Export
96S	Blaupunkt Radio - Hamburg
96V	Blaupunkt Radio - Frankfurt
102	Rear window glass (heatable) from Chassis No. 145 000 001 from Chassis No. 149 862 321	143, 144 141, 142
105	Harder rubber-metal bearings
107	Bumper guards up to Chassis No. 141 3200 000	141-144
108	Custom Model (Details unknown) Seen on LHD 1959 Bernina Blue Ghia, Destination: England - converted to RHD on arrival
124	Yellow headlights and safety rear view mirror	141-144	France
128	White wall tires
138	With sealed-beam headlights, red taillights, emergency light, but without headlight flasher up to Chassis No. 147 999 000 With sealed-beam headlights, red taillights, but without headlight flasher from Chassis No. 148 000 001 up to 149 1200 000 Sealed-beam headlights, front flashing indicators with side marker lights, reverse lights in brake/indicator lights, red taillights from Chassis No. 140 2000 001 up to 141 3200 000 Sealed-beam headlights, front flashing indicators with side marker lights, red taillights from Chassis No. 142 2000 001 up to 141 3200 000 Sealed-beam headlights, front flashing indicators with side marker lights from Chassis No. 143 2000 001	141-144	Export
139	Sealed Beam Headlamps and Red Rear Lamp Lenses
154	Air correction jet 170	141,144
157	44 bhp engine - 53 SAE with exhaust control system, with activated carbon container for absorbing fuel vapor from Chassis No. 148 000 001 up to 149 1200 000 47 bhp engine - 57 SAE with exhaust control system, with activated carbon container for absorbing fuel vapor from Chassis No. 140 2000 001 up to 140 3100 000 48 bhp engine - 58 SAE with exhaust control system, with activated carbon container for absorbing fuel vapor from Chassis No. 142 2000 001 50 bhp engine - 60 SAE with exhaust control system, with activated carbon container for absorbing fuel vapor from Chassis No. 141 2000 001 up to 141 3200 000	141-144	USA, Canada
184	Three point safety belt, front from Chassis No. 142 2360 245	141, 143	Not for USA, Canada
185	Three point safety belt, front seat from Chassis No. 148 000 001 up to 142 432 005 from Chassis No. 142 432 006	141-144 141, 143	USA, Canada
187	Headlights for left-hand traffic	141-144	Left hand traffic
194	Additional mirror, outside convex
206	Rear view mirror, inner, anti-dazzle	141-144
227	Higher front seat backrest (headrest) from Chassis No. 148 000 001	141-144
228	Padded strip - instrument panel from Chassis No. 149 000 001	141, 143
261	Additional outer rear view mirror; right, plane from Chassis No. 148 000 001	141, 143
350	US Equipment	141, 143
355	US Equipment MPH-speedometer, Sealed-Beam Headlamps, Hazard Warning System Without Flasher, Laminated Windscreen, Ram Protection, Reversing Light, 6 Volt-system (standard), 6 Volt-system (US-equipment)	141, 143
357	Unknown Seen on 1968 Coupe
473	Unknown Seen on 12/57 Coupe
528	Additional outer rear view mirror; right, convex from Chassis No. 149 000 001
552	Upholstery material Turquoise with leatherette Ice Blue (exterior L398 Pacific)
556	Upholstery leatherette Silver Beige
559	Upholstery leatherette Ice Blue
560	Upholstery leatherette combination black/green
564	Upholstery leatherette Stone Beige
571	Black Top	141, 143
577	Slate Grey Top	141, 143
578	Sand Beige Top
580	Sahara Beige Top
582	Black Top
584	Unknown - Upholstery? Seen on '59 Convertible
592	Upholstery leatherette Red
595	Upholstery leatherette Light Beige
597	Upholstery leatherette Blue
598	Unknown upholstery Seen on May, 1958 Coupe
601	Special equipment package: from Chassis No. 148 000 001 up to 148 999 000 comprising: M47: reverse light M102: heatable rear window (only 143, 144), emergency light system, dual circuit brake warning light, padded strip for instrument panel (LHD only: 141, 143)	141-144
602	Special equipment package: from Chassis No. 148 000 001 up to 148 999 000 comprising: emergency light system, dual circuit brake warning light, padded strip for instrument panel (LHD only: 141, 143)	141-144
610	12 volt system up to Chassis No. 147 999 000	141-144
616	Reverse light in brake/indicator light from Chassis No. 140 2000 001 up to 141 3100 000	141-144
617	Water container with decreased air capacity and additional air hose from Chassis No. 148 000 001 up to 140 3100 000	141-144
652	Interval relay - windshield wiper from Chassis No. 142 2000 001	141-144
759	Dual circuit Disc Brakes
950	Laminated Glass Windshield
951	Exterior Rear-View Mirror
952	Bumper Overrider Bars (only available on or after January 3, 1958 production)
953	Tonneau Cover
958	Unknown Seen on '58 Coupe
976	Custom rims - 4 1/2 J x 15 (5)	141-144
986	Unknown Seen on '59 Coupe

Thanks to Dave M for providing a copy of this information

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