I have been buying from Romania Toyota
(toyotaguys) for the past year. They ship me parts and accessories 3000 miles from Eugene, Oregon to South Jersey at much lower prices than any area dealer. Plus free Shipping on orders over $25.00 and NO TAX.
I have read positive feedback about toyota-parts so they are also excellent to deal with.
If your local dealer can sell you a case of 10 oil filters for $39.50, that is a good price. And once a customer of toyotaguys, they offer an additional 10% off. The filters now cost me $3.56 each. And these are Toyota oil filters made in Japan!
This is the T R D site so it is worth mentioning that Romania sells the TRD oil filter for $26.50 each, a good price for that item.