NEU-F P-Flo kit is an open-air-box intake system which includes a washable high performance air filter element. The kit also includes a turbo inlet tubing which is constructed out of 5-layer high temp silicone material which provides heat resistance as well as rigidity.  The kit retains the OEM engine cover for the factory clean look, which has double duty as a source for fresh ram-air to the intake. The benefits of installing NEU-F P-Flo kit includes: improved throttle response and quicker engine reving due to lack of restrictions and baffling from OE air box, deeper intake sound, and the much more pronounced turbo 'blow off' sound. The NEU-F P-Flo Intake Kit is CARB Exempt (2012-13 MY), which means it is legal to be used in California as well as other states that adopt the same or similar emission standard.