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Related Rule
New Zealand
Practice Relating to Rule 49. War Booty
III. Military Manuals
New Zealand’s Military Manual (1992) states:
All enemy public movable property captured or found on the battlefield is known as “booty” and becomes the property of the capturing state. Booty includes all articles captured with prisoners of war and not included under the term “personal effects”. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 526; see also §§ 715 and 920(3) (capture of enemy military aircraft and auxiliaries outside neutral jurisdiction) and § 1334.
Furthermore, all personal property, effects and articles of personal use, except vehicles, arms, military equipment and documents, must be left in the possession of prisoners of war. They are also entitled to keep protective gear such as helmets and gas masks, articles used for clothing or feeding, badges of nationality or rank, articles of sentimental value and identity documents. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 527; see also § 920(1).