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I bought some Racing guys LED's for my 2000 GS400. All lights work except for the reverse lights. I checked all fuse boxes (engine bay, Driver side footwell and passenger side footwell) and didnt see any fuse for reverse lights.
I've used some of the aftermarket LED reverse bulbs and many of them have crappy connection. Put back the regular bulb and see if it turns on. If it does, then it's probably the LEDs.