V40 L4-1.9L Turbo VIN 29 B4204T3 (2002)
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Remove rear seat head restraint, see Rear seat backrest See: Service and Repair/Removal and Replacement/Rear Seats/Rear Seat Backrest.
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Open the upholstery by undoing the clips at the bottom.
Start in the middle and then the sides.
Avoid damage the upholstery.
Installing rear head restraint (L and R) upholstery