My FJ40 came with the tailgate. Looks like the bottom hinges need custom holes drilled, but the side hinges look like they lock into holes that are already on the FJ40 body. The tailgate drops out to a little tool box storage area. No rust. Goodcondition, I just don't ever use the tailgate. No idea what it is worth? I just don't use and don't want to keep it from someone who would.