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Côte d’Ivoire
Practice Relating to Rule 49. War Booty
Côte d’Ivoire’s Teaching Manual (2007) provides in Book IV (Instruction of heads of division and company commanders):
Chapter 4. Means and methods of warfare
I.1.7. War booty
All the public movable goods of the enemy captured or found on a battlefield constitute what is known as “booty” and becomes the property of the capturing State. Booty comprises all the articles captured with POWs [prisoners of war] other than their personal articles.
Chapter 5. Prisoners of war
II.2.5. Possessions of POWs
All goods, other than those belonging to POWs, are regarded as booty. Booty belongs to the government or State, and not to the unit or person carrying out the capture.
II.2.7. Search and personal effects of POWs
All prisoners must be disarmed and subjected to a thorough search … Only war booty can be confiscated …, all other objects must be left with the POWs. 
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. 45, 47–48, 59, 63 and 64.