The 2 files in the RAR file will be placed in

    C:\Users\[Your Username]\AppData\Local\BeamNG.drive\0.32\vehicles\etkc

the directory mentioned above. These 2 files in the .rar folder should
easily go into the directory INDIVIDUALLY without the whole .rar!!
(First extract the .rar with Windows or open it via WinRAR archive) and drag the 2 files into the directory mentioned above.