The FIA has made a short announcement this afternoon relating to the official manufacturer registrations for the 2017 WRC season, which reads:
CITROËN TOTAL ABU DHABI WRT (CITROËN C3 WRC)
HYUNDAI MOTORSPORT (HYUNDAI i20 COUPE WRC)
M-SPORT WORLD RALLY TEAM (FORD FIESTA WRC)
TOYOTA GAZOO RACING WRC (TOYOTA YARIS WRC)
This list does not identify their drivers or number of entries expected to be made on events by each team, and does little more than identify the official names of the Entrants. Unless the rules are changed this year, the absence of a VW team on the list suggests that it may not be possible to homologate the 2017 Polo car.