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Nigeria
Practice Relating to Rule 108. Mercenaries
Section B. Status of mercenaries
Nigeria’s Operational Code of Conduct (1967) states: “Foreign nationals on legitimate business will not be molested, but mercenaries will not be spared: they are the worst of enemies.” 
Nigeria, Operational Code of Conduct for Nigerian Armed Forces, Federal Military Government of Nigeria, July 1967, § 4(l).
Nigeria’s Military Manual (1994) states that “mercenaries are however not to be considered as prisoner[s] of war.” 
Nigeria, International Humanitarian Law (IHL), Directorate of Legal Services, Nigerian Army, 1994, p. 8, § 9(c)(2).
At the CDDH, Nigeria stated:
While recognizing the fundamental guarantees provided for in the new Article 65 of draft [Additional] Protocol I [now Article 75] and not denying the common humanity which mercenaries shared with the rest of mankind, [Nigeria] did not think that such considerations could serve as a pretext for giving mercenaries the rights of combatants or prisoners of war in any situation of armed conflict. 
Nigeria, Statement at the CDDH, Official Records, Vol. VI, CDDH/SR.41, 26 May 1977, p. 157, § 81.