I would ask Morgan for a corrected CoC. There is clearly an error, probably some CoCs were inadvertently produced with the emmisions of the Roadster.
If it is not corrected I think you would have every right to return the car. The cost of having it returned to Morgan via the dealer may well finish up less than eventual taxes that you may have to pay. If you allow it to be registered with the currently stated emissions you may well be faced with future "carbon taxes" every year and it will undoubtedly effect the the resale value of the car. If they revise the system of the Crit'air system you may even have restrictions placed on your use of the car even though it is homologated Euro 6.
There are only two ways out of this nightmare for you; have Morgan issue the correct CoC for the car or have it returned to the supplier and demand either a refund or a replacement car to your specifications at the contracted price and with a declared CO2 of 164.
Last edited by Gambalunga; 18/10/19 09:33 PM.