On the 2002 Lexus IS300, the P0440 is a fairly general code that is pointing to a problem somewhere in the EVAP (emissions control/recovery) System. There are a few different things that can set a P0440 code. The best place to start here is by having the EVAP System “smoked”. This is where a machine forces smoke through the system and if there are any leaks, they will reveal themselves with a stream of smoke. If the smoke test proves no results, then a very common fail item that can set this code on this vehicle is a faulty Vapor Pressure Sensor. The VPS is located under the vehicle, mounted to the EVAP Canister. Carefully inspect the electrical connector and wire harness for any loose, broken or damaged wires. If the visual inspection checks ok, replace the Vapor Pressure Sensor.
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