TOYOTA MOTOR SALES, U.S.A., INC. TOYOTA HIGHLANDER HYBRID 4WD MODEL YEAR 2006 QUALIFIED HYBRID MOTOR VEHICLE CREDIT MANUFACTURER CERTIFICATION

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2 TOYOTA MOTOR SALES, U.S.A., INC. TOYOTA HIGHLANDER HYBRID 4WD MODEL YEAR 2006 QUALIFIED HYBRID MOTOR VEHICLE CREDIT MANUFACTURER CERTIFICATION CODE SECTION 30B - NOTICE JANUARY, 2006 Toyota Motor Sales, U.S.A., Inc. certifies the following information pursuant to IRS Notice (January 13, 2006): Information required by Section 5.03 (1): A. Certifying Entity: Toyota Motor Sales, U.S.A., Inc South Western Avenue Torrance, California FEIN: B. Vehicle Identification: Make: Toyota Model: Highlander Hybrid 4WD Model Year: 2006 Other appropriate identifiers: Toyota Highlander Hybrid 4WD Model Year 2006 vehicles are identified by the following characters in the 17 digit Vehicle Identification Number (VIN) shown on the vehicle in several locations. The Toyota Highlander Hybrid 4WD Model Year 2006 VIN will begin with JTEEW21A followed by an additional 9 other characters. Toyota Highlander Hybrid 4WD Model Year 2006 will have a 6 in the tenth character space of the 17 digit VIN. C. Vehicle Manufacturer: The Toyota Highlander Hybrid 4WD Model Year 2006 is manufactured by Toyota Motor Corporation, the ultimate 100 percent parent corporation of Toyota Motor Sales, U.S.A., Inc.

3 TOYOTA MOTOR SALES, U.S.A., INC. NOTICE TOYOTA HIGHLANDER HYBRID 4WD MODEL YEAR 2006 D. Type of credit: Qualified hybrid motor vehicle credit for passenger automobiles and light trucks under IRC 30B(a)(3) and (d). E. Amount of credit (showing computations): A. Test equivalent test weight (ETW) as defined in 40 CFR ,750 B. Vehicle inertia weight class for above ETW per 40 CFR ,500 C model year city fuel economy for Light Trucks per IRC 30B(b)(2)(B) 17.6 D. City fuel economy for Toyota Highlander Hybrid 4WD Model Year 2006 per 40 CFR (11) 35.5 E. Fuel efficiency increase ( D / C) - Rounded to Nearest Whole Percent 202% F. Fuel economy credit amount per IRC 30B(c)(2)(A)(i) $1,600 G. Lifetime fuel consumption model year city fuel economy 120, H. Lifetime fuel consumption - Toyota Highlander Hybrid 4WD Model Year , = 6,818 = 3,380 I. Lifetime fuel savings (G - H) 3,438 J. Conservation credit amount per IRC 30B(c)(2)(B) $1,000 K. Qualified hybrid motor vehicle credit ( F + J ) $2,600 F. Gross vehicle weight rating: 5,675 pounds G. Vehicle inertia weight class: 4,500 pounds H. City fuel economy per 40 CFR (11): 35.5 mpg I. The Toyota Highlander Hybrid 4WD Model Year 2006 complies with the applicable provisions of the Clean Air Act. J. Attached is a copy of EPA Certificate of Conformity indicating that the vehicle meets the federal Tier II Bin 3 emission standards which exceed the Tier II Bin 5 emission standards

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7 Image of Toyota Test Discharged Power : 30kW (example) Cell Voltage (V/ Cell) 1. Constant 30kW discharge test will be conducted 2. If cell voltage is higher than 1.08V after 10 seconds, then this battery pack has a 10 second rated power of 30 kw 1.Cut Off voltage for battery control : 1.00V/ Cell 2.Cut Off voltage for deteriorated condition :1.08V /Cell 1.08 (V) 10 sec. Time (second)

8 TOYOTA MOTOR SALES, U.S.A., INC. TOYOTA HIGHLANDER HYBRID 2WD MODEL YEAR 2006 QUALIFIED HYBRID MOTOR VEHICLE CREDIT MANUFACTURER CERTIFICATION CODE SECTION 30B - NOTICE JANUARY, 2006 Toyota Motor Sales, U.S.A., Inc. certifies the following information pursuant to IRS Notice (January 13, 2006): Information required by Section 5.03 (1): A. Certifying Entity: Toyota Motor Sales, U.S.A., Inc South Western Avenue Torrance, California FEIN: B. Vehicle Identification: Make: Toyota Model: Highlander Hybrid 2WD Model Year: 2006 Other appropriate identifiers: Toyota Highlander Hybrid 2WD Model Year 2006 vehicles are identified by the following characters in the 17 digit Vehicle Identification Number (VIN) shown on the vehicle in several locations. The Toyota Highlander Hybrid 2WD Model Year 2006 VIN will begin with JTEDW21A followed by an additional 9 other characters. Toyota Highlander Hybrid 2WD Model Year 2006 will have a 6 in the tenth character space of the 17 digit VIN. C. Vehicle Manufacturer: The Toyota Highlander Hybrid 2WD Model Year 2006 is manufactured by Toyota Motor Corporation, the ultimate 100 percent parent corporation of Toyota Motor Sales, U.S.A., Inc.

9 TOYOTA MOTOR SALES, U.S.A., INC. NOTICE TOYOTA HIGHLANDER HYBRID 2WD MODEL YEAR 2006 D. Type of credit: Qualified hybrid motor vehicle credit for passenger automobiles and light trucks under IRC 30B(a)(3) and (d). E. Amount of credit (showing computations): A. Test equivalent test weight (ETW) as defined in 40 CFR ,500 B. Vehicle inertia weight class for above ETW per 40 CFR ,500 C model year city fuel economy for Light Trucks per IRC 30B(b)(2)(B) 17.6 D. City fuel economy for Toyota Highlander Hybrid 2WD Model Year 2006 per 40 CFR (11) 36.8 E. Fuel efficiency increase ( D / C) - Rounded to Nearest Whole Percent 209% F. Fuel economy credit amount per IRC 30B(c)(2)(A)(i) $1,600 G. Lifetime fuel consumption model year city fuel economy 120, H. Lifetime fuel consumption - Toyota Highlander Hybrid 2WD Model Year , = 6,818 = 3,261 I. Lifetime fuel savings (G - H) 3,557 J. Conservation credit amount per IRC 30B(c)(2)(B) $1,000 K. Qualified hybrid motor vehicle credit ( F + J ) $2,600 F. Gross vehicle weight rating: 5,675 pounds G. Vehicle inertia weight class: 4,500 pounds H. City fuel economy per 40 CFR (11): 36.8 mpg I. The Toyota Highlander Hybrid 2WD Model Year 2006 complies with the applicable provisions of the Clean Air Act. J. Attached is a copy of EPA Certificate of Conformity indicating that the vehicle meets the federal Tier II Bin 3 emission standards which exceed the Tier II Bin 5 emission standards

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13 Image of Toyota Test Discharged Power : 30kW (example) Cell Voltage (V/ Cell) 1. Constant 30kW discharge test will be conducted 2. If cell voltage is higher than 1.08V after 10 seconds, then this battery pack has a 10 second rated power of 30 kw 1.Cut Off voltage for battery control : 1.00V/ Cell 2.Cut Off voltage for deteriorated condition :1.08V /Cell 1.08 (V) 10 sec. Time (second)