Section VIII : On the formalities of seizure and on prize procedure - Art. 104.
Art. 104. Destruction of vessels and goods liable to confiscation. Belligerents are not permitted to destroy seized enemy ships, except in so far as they are subject to confiscation and because of exceptional necessity, that is, when the safety of the captor ship or the success of the war operations in which it is at that time engaged, demands it. Before the vessel is destroyed all persons on board must be placed in safety, and all the ship's papers and other documents which the parties interested consider relevant for the purpose of deciding on the validity of the capture must be taken on board the war-ship. The same rule shall hold, as far as possible, for the goods.
A ' procès-verbal ' of the destruction of the captured ship and of the reasons which led to it must be drawn up.