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Peru
Practice Relating to Rule 37. Open Towns and Non-Defended Localities
Peru’s IHL Manual (2004) states:
When appropriate, special agreements should be made between the parties to the conflict or with neutral States in order to:
(e) permit the marking of non-defended localities … with distinctive signs. 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 25.b.(2)(e).
The manual also states:
Improvised protected areas are places where there are no military objectives or activities and which are:
(a) located near or in a zone where armed forces are in contact;
(b) open for occupation by the enemy.
Such areas are called “non-defended localities”. Unlike demilitarized zones (for which an agreement is required), they can be set up by a unilateral declaration made to the adverse party, who must acknowledge receipt of the notification. For greater safety, however, it is recommended that formal agreements also be made for non-defended localities.
The requirements that must be met by demilitarized zones and non-defended localities are practically the same. 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 27.h.(2).
Peru’s IHL and Human Rights Manual (2010) states:
When appropriate, special agreements should be made between the parties to the conflict or with neutral States in order to:
(e) Allow the marking with distinctive emblems of non-defended localities. 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 26(2)(e), p. 233; see also § 92(b)(5), p. 294.
The manual also states:
Improvised protected areas are places where there are no military objectives or activities and which are:
(a) located near or in a zone where armed forces are in contact;
(b) open for occupation by the enemy.
Such areas are called “non-defended localities”. Unlike demilitarized zones (for which an agreement is required), they can be set up by a unilateral declaration made to the adverse party, who must acknowledge receipt of the notification. For greater safety, however, it is recommended that formal agreements also be made for non-defended localities.
The requirements that must be met by demilitarized zones and non-defended localities are practically the same. 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 28(h)(2), p. 241; see also p. 408.
The manual further states: “When enemy land forces are advancing, the possibility of conceding non-defended zones to the enemy must be considered in order to avoid unnecessary loss of life or damage.” 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 31(d), p. 245.
Peru’s Code of Military and Police Justice (2006) states:
A member of the military or police shall be imprisoned for a period of no less than eight and no more than 15 years if he or she in the context of an international or non-international armed conflict:
2. Directs an attack by any means against civilian objects if they are protected by international humanitarian law, in particular … cities, towns, villages or buildings which are undefended. 
Peru, Code of Military and Police Justice, 2006, Article 95(2).
This article is no longer in force. Along with certain other articles in this legislation, it was declared unconstitutional by the Constitutional Court (en banc decision for case file No. 0012-2006-PI-TC, 8 January 2007) because it does not stipulate a crime committed in the line of duty that would fall under the jurisdiction of a military court pursuant to Article 173 of Peru’s Constitution.
Peru’s Military and Police Criminal Code (2010), in a chapter entitled “Crimes involving the use of prohibited methods in the conduct of hostilities”, states:
A member of the military or the police shall be punished with deprivation of liberty of not less than six years and not more than twenty-five years if, in a state of emergency and when the Armed Forces assume control of the internal order, he or she:
2. Attacks by any means civilian objects, provided that they are protected as such under International Humanitarian Law, in particular … undefended towns, villages, dwellings or buildings. 
Peru, Military and Police Criminal Code, 2010, Article 91(2).