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Islamic Republic of Iran
Practice Relating to Rule 109. Search for, Collection and Evacuation of the Wounded, Sick and Shipwrecked
According to the Report on the Practice of the Islamic Republic of Iran, during the Iran–Iraq War, Iran evacuated wounded Iraqi combatants to safe places, in accordance with the principles of Islamic law. 
Report on the Practice of the Islamic Republic of Iran, 1997, Chapter 5.1.