Norma relacionada
Nigeria
Practice Relating to Rule 116. Accounting for the Dead
Section E. Information concerning the dead
Nigeria’s Manual on the Laws of War provides:
The belligerents have to register as soon as possible all the particulars that can help to identify an enemy soldier who is … dead. These registration records together with identification tags, documents … must be forwarded to the enemy. 
Nigeria, The Laws of War, by Lt. Col. L. Ode PSC, Nigerian Army, Lagos, undated, § 35.