This header is covered by California Air Resources Board Executive Order (E.O.) D - 276 - 12 for the 2001 - 2003 Subaru Impreza 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(r) Million - Mile Warranty. Just what you'd expect from the world's most experienced (and most winning) exhaust brand.