Treaties, States Parties and Commentaries
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Section IV : On the rights and duties of the belligerent with regard to enemy property - Art. 40.
Art. 40. In all cases considered in Articles 36, 37 and 38, public or private ships whose build shows that they are intended for conversion into war-ships, may be seized or requisitioned upon payment of compensation. These vessels shall be restored after the war.
Goods found on board these ships shall be dealt with according to the rules in Article 39.

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