How do I make a cut in the rear bumper to the exhaust pipe at KIA Cerato II?

In some trim pieces, Kia Cerato 2 has a cut below the tailpipe at the bottom of the rear bumper. To get the same bumper in the car where the exhaust pipe is hidden, it is necessary to acquire a rear bumpers with a cut (the kit includes a central filler that is not painted in the body color, and the two side-linings that will need to be painted). It will also require a tailpipe. You don't need to change the bumper as a whole. The number for the lining of the filler is 866111M000.