This part is listed by BMW as BMW part number 17111427156 (17 11 1 427 156) and is described as Vent Hose, as used on many 1997-2003 E39 BMW 5 Series (525i, 528i, 530i, 540i) and 1995-2001 E38 BMW 7 Series 740i and 740iL models.
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BMW Fitments:
5 Series
E39 (97-03) > 525i
E39 (97-03) > 528i 97-98
E39 (97-03) > 528i 99-00
E39 (97-03) > 530i
E39 (97-03) > 540i
7 Series
E38 (95-01) > 740i
E38 (95-01) > 740iL