I recently got my European Delivery BMW and I try to put a little light on triangle and first aid kit. They are mandatory in Europe so when you get a car from BMW delivery center in has them. Yes, Herbs is right, First aid kit under the passenger seat and the triangle in a tool kit on a trunk lid.
But when drop your car off for shipment to the USA they ask you to remove these items because they are NOT in the USA car complete set otherwise you might have a problem with the USA customs clearance. You might either trash them or put on your luggage suitcase and bring with you as a personal items. That what I've been told...
But transport company guys are not very picky - at BMW delivery center officer recommended me just remove these things from their regular places and put somewhere else, say in spare tire niche... And it was like that! Transportation officer checked under the front seat, in tool box and said that everything is OK.
I received my car and found "smuggling" items untouched.