Related Rule
New Zealand
Practice Relating to Rule 63. Use of Flags or Military Emblems, Insignia or Uniforms of Neutral or Other States Not Party to the Conflict
New Zealand’s Military Manual (1992) states: “It is prohibited to make use in an armed conflict of the flags or military emblems, insignia or uniforms of neutral or other States not Parties to the conflict.” 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 502(8).
In respect of naval warfare, the manual stipulates: “Flags or markings of neutral … ships may be used prior to going into action.” 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 713(3).