In the US, it can just be marked exempt. In my opinion, more than 50% are wrong because they failed and were swapped with one that came to 0 miles. In my case, my new odometer had the miles as of the replacement written on the back and documented by the school district during the sale. When i went to register it, i just put odometer was inaccurate. In US there's something about 100k miles or a certain age of the vehicle where it doesn't matter anymore.
If they havent replaced the ECU, you might be able to connect to the engine computer to get the actual miles.
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