Related Rule
Peru
Practice Relating to Rule 40. Respect for Cultural Property
Peru’s IHL Manual (2004) states:
The obligations assumed by States Parties to international humanitarian law treaties require them to ensure the proper implementation of the preventive measures and mechanisms provided for in these treaties, including, in particular, the following:
(5) Adoption of measures to protect cultural property in the event of armed conflict in accordance with the Hague Convention of 1954 and its two protocols. 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 10.a.(5).
The manual defines cultural property as follows: “Cultural property includes both religious and secular objects. Historic monuments, works of art and places of worship, which constitute the cultural and spiritual heritage of peoples, enjoy full protection.” 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 100.d.
The manual includes “personnel assigned to the protection of cultural property” amongst those listed in its definition of the term “Protected Persons”. 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, Chapter 9, Glossary of Terms.
Peru’s IHL and Human Rights Manual (2010) states:
a. … [T]he obligations assumed by States Parties to international humanitarian law treaties require them to ensure the proper implementation of the preventive measures and mechanisms provided for in these treaties, including, in particular, the following:
(5) Adoption of measures to protect cultural property in the event of armed conflict in accordance with the Hague Convention of 1954 and its two protocols. 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, §§ 10(a)(5), pp. 221–222.
In its Glossary of Terms, the manual also states:
Cultural objects: This term refers to movable and immovable objects that constitute the cultural heritage of mankind to whose creation each people contributes. Given their importance to all peoples in the world, international law seeks to guarantee the protection of such objects in armed conflict.
The following objects are included: historic objects, works of art, buildings or places of worship, archeological sites, museums, places of deposit, libraries, archives and collections. 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, pp. 397–398.
The manual further states: “Cultural property can be religious or secular in nature. Historic monuments, works of art and places of worship which constitute the cultural and spiritual heritage of peoples enjoy full protection.” 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 91(d), p. 293.
Peru’s General Law on the Cultural Heritage of the Nation (2004) states:
The State of Peru, through the National Institute for Culture, the National Library and the General Archive of the Nation, shall adopt the necessary measures to protect and preserve all goods forming part of the National Cultural Heritage in case of armed conflict, in accordance with international law and international humanitarian law. 
Peru, General Law on the Cultural Heritage of the Nation, 2004, Article 26.
Peru’s Regulations to the General Law on the Cultural Heritage of the Nation (2006) states:
In the event of an armed conflict, civilian and military and/or police personnel shall refrain from committing any act of hostility, by way of … seizure that directly affects the cultural property of the [Peruvian] nation and/or of another State…
1. They will proceed to prohibit, avoid and if necessary put a stop to any form of theft, pillage, hiding or misappropriation of property, as well as any acts of vandalism directed against it. 
Peru, Regulations to the General Law on the Cultural Heritage of the Nation, 2006, Article 78(1).