My 2000 ES300 has 32k miles. Some advise replacing the timing belt. I drive about 2000 miles/year.
Does age trump mileage?

 

age and mileage are the two factors. You do not need to change the timing belt nor inspect it yet. only if you have some symptoms [problems] right now with the belt or related parts, or have reason to believe it was contaminated would you check it and/or replace it and the related parts. if you have no problems, don't worry about it.

in ten years, fully inspect it and related parts. if money is no object, just replace everything in ten years besides inspecting, to be very safe.

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