This part is listed by BMW as BMW part number 11427926136 (11-42-7-926-136) and is described as Genuine BMW Gasket for Oil Filter Housing for B48P/B48R engine on 2023+ U11 X1 & 2024+ U10 X2 28i and M35i models.
BMW Fitments:
X1 Series
U11 X1 (2023+) > X1 xDrive28i B48P (2023+)
U11 X1 (2023+) > X1 xDriveM35i B48R (2023+)
X2 Series
U10 X2 (2024+) > X2 xDrive28i B48P (2024+)
U10 X2 (2024+) > X2 xDriveM35i B48R (2024+)
