Year: 2004
Not much to say about this. It’s a car air freshener, featuring Homer and Bart in a pose you’ll often see on promo images. The bottom of the figure states that it’s from 2004, but makes no mention of any specific company, so I have no idea if it’s part of a set.
It doesn’t smell like anything in particular, but it was probably marketed as that unspecified “New Car Smell”.
Eye On Springfield - The Simpsons Collection 