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Peru
Practice Relating to Rule 65. Perfidy
Section H. Simulation of protected status by using other internationally recognized emblems
Peru’s IHL Manual (2004) states that the “perfidious use of … other recognized protective emblems” is a war crime. 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 31.a.(8); see also § 172.h.
The manual further states:
Medical personnel must refrain from any act that can be classed as a war crime against persons or property protected under international humanitarian law. These include:
(5) deliberate misuse of … other recognized protective emblems (act of perfidy), causing death or seriously endangering physical health or integrity. 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 83.f.(5).
Peru’s IHL and Human Rights Manual (2010) states that the “perfidious use of … recognized protective emblems” is a war crime. 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, 32(c)(1)(a)(8), p. 248.
The manual further states:
Medical personnel must refrain from any act that can be classed as a war crime against persons or objects protected under international humanitarian law. These include:
(5) Deliberate misuse of … other recognized protected signs, causing death or seriously endangering physical health or integrity. 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 74(f)(5), p. 273.
The manual also prohibits the following acts as being perfidious:
Carrying out hostile operations of any kind, even aerial reconnaissance, under cover of aircraft registration numbers or markings belonging to … humanitarian agencies, non-governmental organizations and international agencies engaged in eminently humanitarian or neutral functions. 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 156, p. 339.