There may be some confusion concerning diesel models. Diesel models mention replacement every 20kM in maintenance manual for high sulfur countries; 60kM for US Canada. Nothing for gas engines.
This is per Market A, B, and C. USA and Canada is market A so 60Km for Diesel only.
Diesel Fuel Filter, Replacing
• Only applies to Polo
and Touareg
Every 60,000 km Every 30,000 km Every 20,000 km