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Poland
Practice Relating to Rule 114. Return of the Remains and Personal Effects of the Dead
Section B. Return of the personal effects of the dead
Poland’s Procedures Governing the Interment of Soldiers Killed in Action (2009) states:
2.6.1 Personal effects belonging to deceased United States nationals
All personal effects should remain with the body.
2.6.2 Personal effects belonging to deceased persons of other nationalities
All personal effects belonging to deceased persons of other nationalities, together with the relevant documents, should be archived and stored securely.
Personal effects belonging to deceased members of enemy forces shall be sent to the Information Bureau of the Polish Red Cross, in accordance with the regulations of the state in which the burial is performed.
The personal effects of deceased members of NATO allied forces shall be sent on by the Records Office to the relevant offices in those countries.
If it is not possible to establish the personal details of the deceased, their personal effects, and half of their identity tag shall be sent to the Records Office. 
Poland, Norma Obronna NO-02-A053:2004, Działania wojenne Procedury pochówku poległych i zmarłych, enacted by decision No. 134/MON related to the Approval and Enforcement of Regulatory Instruments in Respect of State Defence and Security, 21 April 2009, published in the Official Gazette of the Ministry of National Defence, No. 8, Item 99, April 2009, Section 2.6.