Related Rule
France
Practice Relating to Rule 49. War Booty
France’s LOAC Manual (2001) incorporates the content of Article 18 of the 1949 Geneva Convention III. It adds:
Captured enemy military objects (with the exceptions of means of identification, cultural property, medical and religious objects and those necessary for the feeding, clothing and protection of captured enemy personnel) de facto become war booty (e.g. arms, combat transports and vehicles). They may be used without restriction, and there exists a well established custom according to which all public property which may be used for military operations (arms, ammunitions, military material, etc.) which is captured must not be given back to the adversary. 
France, Manuel de droit des conflits armés, Ministère de la Défense, Direction des Affaires Juridiques, Sous-Direction du droit international humanitaire et du droit européen, Bureau du droit des conflits armés, 2001, p. 48.