Related Rule
Practice Relating to Rule 49. War Booty
Nigeria’s Manual on the Laws of War provides: “All articles of personal use and items such as gas masks and steel helmets given to the prisoners of war for self-protection, excluding military equipment and military documents, must be left in their possession.” 
Nigeria, The Laws of War, by Lt. Col. L. Ode PSC, Nigerian Army, Lagos, undated, § 39.