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I am in the process of getting an aftermarket OEM fog lights for my 2001 bmw
the fog lights are dark smoke but where as the tail lights i want to apply a film which is very very light grey.

Is that okay or legal as i am not smoking my headlights its just the foglights.

and for the tail light precute light tint is that okay as well?

You will run into trouble here. See the VIRM for WOF inspection guidelines regarding lights - it states under performance that if it's altered eg: due to modification - it will be rejected.