I've worked at a VW/Audi-Dealer and had an internship at Volkswagen. New cars ALWAYS have some miles on the clock when they are delivered. Just like Tjaap says. And I don't know how it's done on your side of the pond, but over here (The Netherlands) the cars are delivered with a filled fuel-tank. So things like a testdrive by the dealer as a check-up and fueling are also required.

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