S40 2.4i L5-2.4L VIN 38 B5244S4 (2008)
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Unscrew the two external clips at the front edge/bottom edge of the sill trim panel on the tailgate.
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Pry up one of the corners of the sill trim panel using a weatherstrip tool so that the two clips at that end release.
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Pull up the sill trim panel at the other end so that the remaining two clips release. Remove the sill trim panel.
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Remove the rubber molding in the cargo compartment opening on the right-hand side, where it covers the right-hand side panel.
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Fold the seat cushion and backrest on the right-hand side of the rear seat forward.
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Grasp the upper edge of the right-hand side cushion (A). Pull the side cushion forward so that the clips on the reverse release.
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Slide the side cushion upwards.
Illustrations A and B