This header is covered by California Air Resources Board Executive Order (E.O.) # D-276-12 for 2001-2003 WRX. Please note that even though this header will fit models from 2001-2018 the E.O. # only covers 2001-2003 WRX. Gaskets are NOT included. Reuse O.E. gaskets or purchase gaskets separately. Increased performance through efficient flow?Greater durability through high quality, T-304 stainless steel, material and a unique, stiffened, flex joint. Each header is built from premium T-304 austenitic stainless steel, superior to T-400 series knockoffs (such as 409), to give you the absolute best in performance and durability. Ultra-smooth mandrel bends ensure maximum flow & power, and precision computer numerical control (CNC) manufacturing ensures an accurate fit. Best of all, it's made in the USA and backed by the Borla Million-Mile Warranty. Just what you?d expect from the world?s most experienced (and most winning) exhaust brand. Additional Attributes: GTIN: 00808422172172 Coated Finish: Stainless Steel Collector Tube Size: OEM Construction: All Welded Emissions Digital Asset: Off Road Use Only.JPG Material: T-304 Stainless Steel Off Road Use Only: Yes Port Shape: Round Tip / Outlet Finish: N/A Tube Diameter: OEM Tube Direction: Down Swept Extened Information: Emissions : Emission verification to be determined in ACES, vehicle application data. Life Cycle Status: Available To Order Packaging: Quantity of Each: 1 Package UOM: EA Dimension: 17 x 10 x 32 inches