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Côte d’Ivoire
Practice Relating to Rule 108. Mercenaries
Côte d’Ivoire’s Teaching Manual (2007) provides in Book III, Volume 1 (Instruction of first-year trainee officers):
I.7. Mercenaries
By “mercenaries”, one means any person who, acting individually or within an established unit,
- is specially recruited locally or abroad in order to fight in an armed conflict;
- does, in fact, take a direct part in the hostilities;
- is motivated to take part in the hostilities essentially by the desire for private gain and, in fact, is promised, by or on behalf of a Party to the conflict, material compensation substantially in excess of that promised or paid to combatants of similar ranks and functions in the armed forces of that Party;
- is neither a national of a Party to the conflict nor a resident of territory controlled by a Party to the conflict;
- is not a member of the armed forces of a Party to the conflict;
- has not been sent by a State which is not a Party to the conflict on official duty as a member of its armed forces (e.g. temporarily seconded or for training). 
Côte d’Ivoire, Droit de la guerre, Manuel d’instruction, Livre III, Tome 1: Instruction de l’élève officier d’active de 1ère année, Manuel de l’élève, Ministère de la Défense, Forces Armées Nationales, November 2007, p. 30; see also Droit de la guerre, Manuel d’instruction, Livre IV: Instruction du chef de section et du commandant de compagnie, Manuel de l’élève, Ministère de la Défense, Forces Armées Nationales, November 2007, p. 24.
Côte d’Ivoire’s Teaching Manual (2007) notes in Book I (Basic instruction): “Mercenaries and spies are not considered as combatants but benefit from humane treatment and must be tried in a manner consistent with national law.” 
Côte d’Ivoire, Droit de la guerre, Manuel d’instruction, Livre I: Instruction de base, Ministère de la Défense, Forces Armées Nationales, November 2007, p. 17.
In Book III, Volume 1 (Instruction of first-year trainee officers), the Teaching Manual provides:
I.7. Mercenaries
As in the case of spies, the protection of mercenaries according to the terms of the law is limited. If they are captured they do not have the right to prisoner-of-war status. They must be punished for their activities in accordance with the national legislation. They must nevertheless be treated humanely and have the right to a fair trial. 
Côte d’Ivoire, Droit de la guerre, Manuel d’instruction, Livre III, Tome 1: Instruction de l’élève officier d’active de 1ère année, Manuel de l’élève, Ministère de la Défense, Forces Armées Nationales, November 2007, p. 30; see also Droit de la guerre, Manuel d’instruction, Livre III, Tome 2: Instruction de l’élève officier d’active de 2ème année, Manuel de l’instructeur, Ministère de la Défense, Forces Armées Nationales, November 2007, p. 25.
In Book IV (Instruction of heads of division and company commanders), the Teaching Manual provides:
Chapter 2. Combatants and objectives
I.4. Unlawful combatants
I.4.2. Mercenaries
Mercenaries are unlawful combatants and can be attacked during all the time they take a direct part in hostilities. If they are captured, mercenaries are not entitled to POW [prisoner-of-war] status. They can be punished for the fact of their work as mercenaries, but only after a fair trial provided with all judicial guarantees. …
NB: In case of doubt as to the status of persons captured during hostilities, these persons must be treated as POWs until a regularly constituted tribunal has determined their real status. If the tribunal determines that the captive is a lawful combatant, this captive is entitled to POW status. …
Chapter 5. Prisoners of war
I.2. Persons not entitled to POW status
If they are captured and detained, the following persons are not entitled to POW status, but they shall nevertheless be treated humanely:
- mercenaries;
I.2.3. POW status determination procedure
When one cannot determine whether a given prisoner is entitled to be treated as a POW, the prisoner is treated as such until his status has been determined by a regularly constituted tribunal …
Nationality has no effect on the right to POW status. That right depends on the country to which the armed forces belong, thus, even if the country of the prisoner is neutral, a national serving with a Party to the conflict becomes a POW if he is captured. 
Côte d’Ivoire, Droit de la guerre, Manuel d’instruction, Livre IV: Instruction du chef de section et du commandant de compagnie, Manuel de l’élève, Ministère de la Défense, Forces Armées Nationales, November 2007, pp. 17, 23, 24–25, 59 and 60.