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Iraq
Practice Relating to Rule 114. Return of the Remains and Personal Effects 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.