This is an injection-plastic military vehicle model kit.
From the manufacturer:
In the 1970s, the Soviets began a development program to replace the AT-P series of artillery tractors (which were based on the ASU-57 airborne self-propelled gun) with a new generation of vehicles. The MT-L was developed to meet this requirement based on the PT-76 amphibious light tank chassis. The MT-LB is the armored variant of the MT-L. Entering production in the early 1970s, it was cheap to build, being based on many existing components like the engine, which was originally developed as a truck engine. It was built at the Kharkov tracotr plant and under license in Poland and Bulgaria.
Molded in gray, brown and clear plastic; includes photo-etched parts, decals, and a length of cable.