This is an injection-plastic military vehicle model kit.
From the item's packaging:
The Maneuver Combat Vehicle is being developed as a part of new armored vehicle strategy, aiming for rapid deployment in response to various contingencies such as defending the outlying islands and counter-guerrilla/special forces. This vehicle is capable of 100km/hour road speed, engaging anti-tank combat, and can also be airlifted.
This model kit features movable front 2-asix steering, barrel elevation, and roll movement action. Hatches are molded in different pieces, and lights are molded in clear.
Includes decals and illustrated instructions.