Subaru 2001 Forester Owner's Manual page 277

B Towing and tie-down hooks
CAUTION
D Never use the tie-down hook closest to the muffler under the
vehicle for towing purposes.
D Do not apply excessive lateral load to the towing hooks.
Towing and tie-down hooks
Never use tie-down hook for towing
purpose.
The towing hooks should be used only in an emergency (e.g., to free a
stuck vehicle from mud, sand or snow).
9-12
Towing and tie-down hook
HS0164
HS0166
HS0165