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Kuwait
Practice Relating to Rule 41. Export and Return of Cultural Property in Occupied Territory
Section B. Return of cultural property exported or taken from occupied territory
VI. Other National Practice
In 1997, during a debate in the UN General Assembly, Kuwait reiterated the allegation that Iraqi soldiers had robbed and looted Kuwaiti cultural property during the Gulf War, including manuscripts and historical documents, adding that many treasures which had been returned had been damaged. He then appealed to the international community to urge the return of Kuwait’s cultural property. 
Kuwait, Statement before the UN General Assembly, UN Doc. A/52/PV.55, 25 November 1997, p. 15.
In 1995, in a letter to the President of the UN Security Council, Kuwait stated that it attached
the utmost importance to the return by Iraq of all the official documents looted by Iraqi forces from the Office of the Amir, the Office of the Crown Prince, the Cabinet Office and the Ministry of Foreign Affairs. No price can compensate for such documents. 
Kuwait, Letter dated 6 March 1995 to the President of the UN Security Council, UN Doc. S/1995/184, 7 March 1995, p. 2; see also UN Secretary-General, Report on the return of Kuwaiti property seized by Iraq, UN Doc. S/1996/1042, 16 December 1996, p. 1 and Second report pursuant to paragraph 14 of resolution 1284 (1999), UN Doc. S/2000/575, 14 June 2000, § 17(a).