Related Rule
New Zealand
Practice Relating to Rule 140. The Principle of Reciprocity
New Zealand’s Military Manual (1992) states: “Generally speaking, a Party to an international armed conflict is bound to comply with the customary law of armed conflict and with its treaty obligations even if an adverse Party breaches the law.” 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1601.3