On the basis of the reply by Iraq’s Ministry of Defence to a questionnaire, the Report on the Practice of Iraq states that the Iraqi armed forces consider that the definition of a military objective set forth in Article 52(2) of the 1977 Additional Protocol I is part of customary international law. 

In 1983, in reply to criticism of alleged attacks against civilian objects during the hostilities against Islamic Republic of Iran, the President of Iraq stated: “Our aircraft did not bomb civilian targets in Baneh during their raid of 5 June; they bombed a camp in which a large body of Iranian forces was concentrated.”