Kraftfahrzeugsteuer
The engine capacity was expanded to , and it retained the common-rail injector system that had proven popular in the smaller M47R and larger M57 engines. These changes empowered BMW to increase torque and improve fuel consumption, especially at lower revs. However, these modifications added to overall weight and emissions raised accordingly. In the UK, the new characteristics of the M47TU were sufficient to lift the BMW 320d into the next highest insurance bracket, and the next highest band for Vehicle Excise Duty (Road Tax).