The BMW Lottery is approved by the British Gaming Board and also Licensed by the International Association of Gaming Regulators. This one has been bouncing across mailboxes in various formats for years [1], [2], [3], though of course the various rewards and prize money offered differ from mail to mail. One constant is the BMW themed coat-tail riding, with many pieces of spam citing the fake secret pin code number a dead giveaway that something isnt quite right.”]
Source: https://blog.malwarebytes.com/cybercrime/2016/04/bmw-lottery-department-419-spam/