القاعدة ذات الصلة
Peru
Practice Relating to Rule 62. Improper Use of Flags or Military Emblems, Insignia or Uniforms of the Adversary
Peru’s IHL Manual (2004) states:
(4) It is prohibited to use the flags, emblems or uniforms of the enemy:
(a) while engaging in attacks;
(b) in order to shield, favour, protect or impede military operations.
(5) As a general rule, warships fly their national flag. Traditionally, they were permitted to fly a false flag at any time, provided that they showed their true colours before going into action. Today, the flag is seldom the only way of determining the nationality of a warship. 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 27.e.(4) and (5).
Peru’s IHL and Human Rights Manual (2010) states:
(4) It is prohibited to use the flags, emblems or uniforms of the enemy:
(a) while engaging in attacks;
(b) in order to shield, favour, protect or impede military operations.
(5) As a general rule, warships fly their national flag. Traditionally, they were permitted to fly a false flag at any time, provided that they showed their true colours before going into action. Today, the flag is seldom the only way of determining the nationality of a warship. 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 28(e)(4)–(5), p. 239.
Peru’s Code of Military and Police Justice (2006) states:
Any member of the military or police who in the context of an international or non-international armed conflict kills or seriously injures a person by making improper use of … the flag, military insignia, uniform or flag of the adversary … shall be imprisoned for a period of no less than ten and no more than 20 years.
If the person intentionally causes the death of another person, the penalty shall be no less than 20 and more than 30 years’ imprisonment. 
Peru, Code of Military and Police Justice, 2006, Article 100.
This article is no longer in force. Along with certain other articles in this legislation, it was declared unconstitutional by the Constitutional Court (en banc decision for case file No. 0012-2006-PI-TC, 8 January 2007) because it does not stipulate a crime committed in the line of duty that would fall under the jurisdiction of a military court pursuant to Article 173 of Peru’s Constitution.
Peru’s Military and Police Criminal Code (2010), in a chapter entitled “Crimes involving the use of prohibited methods in the conduct of hostilities, states:
A member of the military or the police shall be punished with deprivation of liberty of not less than ten and not more than twenty years if, in a state of emergency and when the Armed Forces assume control of the internal order, he or she improperly uses … the flag of the adversary … with the result set out in Article 33, paragraphs 16 and 17 [of the present code, namely causing serious injury or death]. 
Peru, Military and Police Criminal Code, 2010, Article 96.