القاعدة ذات الصلة
Burundi
Practice Relating to Rule 38. Attacks against Cultural Property
Burundi’s Regulations on International Humanitarian Law (2007) states that “Cultural objects are generally protected.” 
Burundi, Règlement n° 98 sur le droit international humanitaire, Ministère de la Défense Nationale et des Anciens Combattants, Projet “Moralisation” (BDI/B-05), August 2007, Part I bis, p. 7; see also Part I bis, p. 39.
Under the heading “Protected Objects”, the Regulations also states:
Civilian objects benefit from general protection:
Civilian objects must not be attacked.
This protection is directed at:
1. Cultural objects and objects of worship.
Cultural objects are objects representing a high cultural value (e.g. historic monuments, works of art).
Objects of worship are defined as objects for important religious use independently of any cultural value (e.g. places of worship, temple). 
Burundi, Règlement n° 98 sur le droit international humanitaire, Ministère de la Défense Nationale et des Anciens Combattants, Projet “Moralisation” (BDI/B-05), August 2007, Part I bis, p. 35; see also Part I bis, pp. 5, 21, 58, 68, 86 and 115.
The Regulations further states that “an unlawful attack against clearly recognizable cultural objects” constitutes a grave breach of IHL. 
Burundi, Règlement n° 98 sur le droit international humanitaire, Ministère de la Défense Nationale et des Anciens Combattants, Projet “Moralisation” (BDI/B-05), August 2007, Part I bis, p. 68; see also Part I bis, pp. 45 and 115.
Moreover, the Regulations states:
The imperative, unavoidable or absolute necessity to attack these [cultural] objects must be determined at a very high level of command. Even then, the adverse party must be informed sufficiently in advance of the decision to lift the immunity of these objects. 
Burundi, Règlement n° 98 sur le droit international humanitaire, Ministère de la Défense Nationale et des Anciens Combattants, Projet “Moralisation” (BDI/B-05), August 2007, Part I bis, p. 87.
Burundi’s Law on Genocide, Crimes against Humanity and War Crimes (2003) states:
[The following are] considered as war crimes:
B. Other serious violations of the laws and customs applicable in international armed conflicts, within the established framework of international law, namely, any of the following acts:
i) launching deliberate attacks against buildings dedicated to religion, education, art, science or charitable purposes, historic monuments … , as long as these buildings are not military objectives;
D. Other serious violations of the laws and customs applicable in armed conflicts not of an international character, within the established framework of international law, namely, any of the following acts:
d) launching deliberate attacks against buildings dedicated to religion, education, art, science or charitable purposes, historic monuments …, as long as these buildings are not military objectives. 
Burundi, Law on Genocide, Crimes against Humanity and War Crimes, 2003, Article 4(B)(i) and (D)(d).
Burundi’s Penal Code (2009) states:
“War crimes” means crimes which are committed as part of a plan or policy or as part of a large-scale commission of such crimes, in particular:
2. … [S]erious violations of the laws and customs applicable in international armed conflict, within the established framework of international law, namely, any of the following acts:
9°. Intentionally directing attacks against buildings dedicated to religion, education, art, science or charitable purposes, historic monuments, … provided they are not military objectives;
5. … [S]erious violations of the laws and customs applicable in armed conflicts not of an international character, within the established framework of international law, namely, any of the following acts:
4°. Intentionally directing attacks against buildings dedicated to religion, education, art, science or charitable purposes, historic monuments, … provided they are not military objectives. 
Burundi, Penal Code, 2009, Article 198(2)(9°) and (5)(4°).