القاعدة ذات الصلة
Iraq
Practice Relating to Rule 114. Return of the Remains and Personal Effects of the Dead
Section A. Return of the remains of the dead
In 2011, Iraq’s Ministry of Human Rights issued a press release entitled “Statement: The [M]inistry of [H]uman [R]ights receives 38 remains from the Iranian side”, which stated:
The [M]inistry of [H]uman Rights had received on Tuesday Feb. 01, 2011 [at the] Shalamja border crossing the remains of 38 Iraqi martyrs that lost their lives during the Iraqi-Iranian war. … Five of the martyrs received were of known identity and [this] shall be duly published after testing and inspection, to be delivered to their families. The names of the known martyrs were published by the [M]inistry in the media … and were not received by their families yet.
It is worth mentioning that the number of remains received from [the] Iranian side had reached 249, some of them of known and [some of] unknown identities[,] while 52 Iranian remains were handed over to the Iranian side from 2003 until this date[.] 
Iraq, Ministry of Human Rights, “Statement: The [M]inistry of [H]uman [R]ights receives 38 remains from the Iranian side”, Press Release, 2 February 2011.
In 2011, Iraq’s Ministry of Human Rights issued a press release entitled “The Min[is]try of Human Rights hands over remains [from the] Iraq-Iran war to the Iranian sid[e]”, which stated:
The Iraqi side, represented by the [M]inistry of [H]uman [R]ights, handed over to Iran the remains of 17 Iranians [on] April 04, 2011 through [the] Al-Shalamja border crossing. … It is worth mentioning that Iran handed over to Iraq 38 remains of Iraqi martyrs, 6 of which were of known identity and [whose] names were published in local media.
The exchange of remains process between the two sides shall continue as soon as such remains are found[,] according to the two MOUs signed by Iraq[,] represented by the Ministry of Human Rights[,] and Iran, in coordi[n]ation with the ICRC. 
Iraq, Ministry of Human Rights, “The Min[is]try of Human Rights hands over remains [from the] Iraq-Iran war to the Iranian sid[e]”, Press Release, 4 April 2011.