Lexus 2004 GX470 Owner's Manual page 135

OCCUPANT RESTRAINT SYSTEMS
NOTICE
D The seat belt buckles must be stowed before you
tumble the second seat.
D Vehicles with rear seat audio system or rear seat
entertainment system: The headphone input jack lid
must be closed before you tumble the second seat.
1. Lower the head restraints to the lowest position.
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2. Fold down the seatbacks while pulling the lock release
levers and swing the whole seats up and forward until they
are locked.