Lexus RX300 Manual page 233

IN CASE OF AN EMERGENCY
40R017b
If your Lexus is transported by a flat bed, it should be tied down
at locations A and B as shown above.
218
40R018a
"Rear emergency towing eyelets
NOTICE
D Do not use the rear emergency towing eyelets.
D Never use the eyelets under the front bumper. If you use them
for towing, it may damage the vehicle and cause an
unexpected accident.