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.