

This is dependent on how you order. If your buying from overseas and importing you have to pay tarrifs (most of the time, some sellers offer to sort that for you and reflect it in pricing). I have ordered many a part from the UK, India, Australia and japan. All out of country sellers required I deal with customs, except for the stuff from Australia that states they would cover the exporting for me! But yes if you bought from a us based retailer, the retailer imported and already paid the tarrifs for you.
Actually, all Toyota uz V8 engines use a timing belt!