For soft top sierra owners, I'm sure your inhaling alot more crap than to worry about what's coming through your vents, so click on the next topic.
Yes there is a filter that cleans the air on the inside of your car that comes from outside. It doesn't seem like much to worry about but If you recirculate the air inside, or simply put the fan on, for example with aircon, you are breathing in other people's human grime. It's a habit that I have done with almost all the car's that I've purchased because chances are it's NEVER even been thought of replacing, and it's actually easier than replacing the engine air filter.
For those that don't know what a pollen / cabin filter is, I'll start with the basics:
What is a cabin filter: (cut, pasted, summarised & edited)
The cabin air filter cleans the air that comes into the interior through the heating, ventilation and air conditioning system. It catches dust, pollen and other airborne material that can make riding in a car bloody suck, particularly if you have allergies or other fkd up respiratory problems.
Recommendations on when it should be replaced vary by manufacturer — some say every 12,000 or 15,000 miles, others longer — and how often can depend on how much you drive and where. Read that bloody book in your glove box it has owner's manual written on it, if you have one to find out when it say's you should but basically If you drive in heavy traffic in an urban area that has poor air quality (like Sydney), you could need to replace the filter annually or even more often depending on how often you fart. However, that also could be true in anywhere in australia where there is a lot of dust.
Some signs that you need a new cabin air filter are reduced air flow through your HVAC system, such as when you crank up the fan too high and you get more noise than results. Another is persistent bad stinks. Even if you don't have these warnings, you should have the filter checked at least once a year, and you may be able to do that yourself, (unless you have no hands then you shouldn't be driving int he first place).Ok as for replacing it.
In this case its my new old grand Vitara XL7. It's located pretty much above the glove box, just open it, push on the sides to let it hang down.
It's in here, Just undo the clips at the top and bottom to remove the cover and expose the filter.
Éasy isn't it.

With so many cross over years with suzuki's, Especially vitara and Grand vitara, I suggest that you remove your old one to match up the replacement. Jimny's generally are all the same. The 2.7 XL7 on the other hand is again different to the regular GV, It's a 2 part filter rather than a panel type filter. So ensure you get the correct replacement to start with.
And this is why it's the most neglected, overlooked but one of the most important filters. Being tucked away, It's easily forgotten.
Be very mindful on which way it comes out as they should be replaced the same direction as it was removed.
It's also a good time to clean out the vent, preferably with a vacumm cleaner, but I put the fan on full and switched through the setting's. It removed alot of leaves, dirt, dust and even insects.

Just imagine, that's 13 years of, coughs, farts, dust, hair and pubes through this filter.
