Règle correspondante
Islamic Republic of Iran
Practice Relating to Rule 147. Reprisals against Protected Objects
Section C. Cultural property
According to the Report on the Practice of the Islamic Republic of Iran, during the Iran-Iraq War, the Islamic Republic of Iran offered a special protection to four Iraqi holy cities. Each time the Islamic Republic of Iran resorted to reprisals against Iraqi cities, it issued a statement asking Iraqi people to leave the cities to be attacked and go to the protected holy cities. According to the report, it committed itself not to attack these historic sites. 
Report on the Practice of the Islamic Republic of Iran, 1997, Chapter 4.3.