The filter is located under the vehicle on the passenger side further back. You'll see it mounted up against the floor of the vehicle by a clamp and will have rubber fuel line hoses attached in front and behind the filter.

Do a search on fuel filters and there's a step-by-step process that is easy to follow and safe. There's a lot of fuel in the lines and in the filter itself and will spill out when given the opportunity. Really scary situation to be in under the VX with fuel pouring out all over you while you attempt to remove the hoses. Good luck.