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haynes.family

We have just bought a fold-up rear seat for our 2005 Hiace, do we require seatbelts. The seat will only be used occasionally.

ABayliss

There's more to this than just the seat belts. The seat mounts and anchorages need to meet certain standards too, so the vehicle will need to be passed by a Low Volume Vehicle Certifier.
A Certifier List is on the NZTA website. It also outlines the category your modification falls under, which seems to be 1b.