no, they aren't. the X1's are being built in Germany, while the current X3's are built in Graz, Austria by Magna. the next-gen X3 is moving to the South Carolina plant, which was just expanded.
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'13 335i M-Sport
Past - '06 330xi, '07 X3 3.0si, '09 328i, '12 X3 XDrive 35i
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