This is Touring Car Urethane Bumper Sponge from Tamiya.
It is a blank piece of foam to be cut and formed by the modeller.

FEATURES: Urethane Foam construction
Gray in color

INCLUDES: One Foam Bumper Blank

REQUIRES: Hobby knife and hand sander to form to shape.

SPECS: Length: 8.875" (225.4mm)
Width: 2.75" (69.9mm)
Thickness: .875" (22.2mm)

COMMENTS: This is only a blank piece of foam. There is no specific mount kit
for this, it is left to the modellers preference.