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Nigeria
Practice Relating to Rule 39. Use of Cultural Property for Military Purposes
Nigeria’s Manual on the Laws of War qualifies “the improper use of a privileged building for military purposes” as a war crime. 
Nigeria, International Humanitarian Law (IHL), Directorate of Legal Services, Nigerian Army, 1994, by Lt. Col. L. Ode PSC, Nigerian Army, Lagos, undated, § 6.
Nigeria’s Military Manual (1994) emphasizes that “marked cultural objects must be protected” in the conduct of defence. 
Nigeria, International Humanitarian Law (IHL), Directorate of Legal Services, Nigerian Army, 1994, p. 44, § 15.