Соответствующая норма
Peru
Practice Relating to Rule 38. Attacks against Cultural Property
Peru’s IHL Manual (2004) states:
In attack, a waiver of immunity for cultural property marked with the triple distinctive sign must be limited in time and confined to the least important parts of it, when the tactical situation permits. Such a waiver is only permitted in exceptional cases of unavoidable military necessity.
It is recommended that similar measures and rules of conduct be applied to cultural property marked with the single distinctive sign (imperative military necessity). 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 29.t.
The manual also states: “Commanders … must specify under what circumstances the immunity granted to marked cultural property may be withdrawn owing to military necessity.” 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 24.d.(1).
The manual further states: “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 also 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.
With regard to air warfare, the manual states:
In bombardments by aircraft, all necessary steps should be taken by the commander to spare, as far as possible, buildings dedicated to public worship, art, science, and charitable purposes, historic monuments … provided that such buildings, objectives and places are not being used at the same time for military purposes. 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 172.h.
The manual also incorporates the provisions contained in Article 26 of the 1923 Hague Rules of Air Warfare for the establishment of zones of protection for “monuments of great historic value”. 
Peru, Manual de Derecho Internacional Humanitario para las Fuerzas Armadas, Resolución Ministerial Nº 1394-2004-DE/CCFFAA/CDIH-FFAA, Lima, 1 December 2004, § 172.i; see also §§ 27.h.(1).(b) and 104.b.
Peru’s IHL and Human Rights Manual (2010) states in its Glossary of Terms:
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.
Also in its Glossary of Terms, the manual states: “Immunity: Principle of the law of armed conflict which confers special protection on … cultural objects.” 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, p. 257.
The manual also states:
In attack, a waiver of immunity for cultural property marked with the triple distinctive sign must be limited in time and confined to the least important parts of it, when the tactical situation permits. Such a waiver is only permitted in exceptional cases of unavoidable military necessity.
It is recommended that similar measures and rules of conduct be applied to cultural property marked with the single distinctive sign (imperative military necessity). 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 30(t), p. 244; see also § 31(w), p. 247; §§ 13–14, p. 419 and § 55, p. 424.
The manual further states:
In defence, a waiver of immunity (in exceptional cases of imperative military necessity) for cultural property marked with three distinctive signs must be limited in time and confined to the least important parts of it, when the tactical situation permits.
Appropriate safeguard measures must be taken ([such as] evacuation or increasing the distance, instruments of protection, suppressing distinctive signs to avoid confusion). The objective of a prior warning is to clarify the situation for the attacker.
Analogous measures and conduct are recommended with respect to cultural objects marked with a single distinctive sign (imperative military necessity). 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 31(w), p. 247.
The manual further states: “Commanders … must specify … under what circumstances the immunity granted to marked cultural property may be withdrawn owing to military necessity.” 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 25(d)(1), p. 228.
The manual also states:
The immunity of a marked cultural object may only be suspended if absolutely required to fulfil the mission.
The cessation of the immunity shall only take place to the extent necessary. Prior warning and the removal of the distinctive signs ensures that the situation is clear to the enemy. 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 62, p. 425.
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.
With regard to air warfare, the manual states:
In bombardments by aircraft, all necessary steps should be taken by the commander to protect, as far as possible, buildings dedicated to public worship, art, science, and charitable purposes, historic monuments … provided that such buildings, objectives and places are not being used at the same time for military purposes. 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § 163(h), p. 343.
With regard to naval warfare, the manual states: “The following enemy vessels may not be attacked: … vessels used for the transport of cultural objects under special 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, § 120(a)(4), p. 310.
In its Glossary of Terms, the manual also states: “The following are protected persons under international law: … Personnel assigned to the protection of cultural property.” 
Peru, Manual de Derecho Internacional Humanitario y Derechos Humanos para las Fuerzas Armadas, Resolución Ministerial No. 049-2010/DE/VPD, Lima, 21 May 2010, § g, p. 411.
The manual further states:
95. Protected areas
Pre-established protected areas are established by agreement between the parties to the conflict or can be internationally recognized, such as:
b. Centres which contain monuments (mainly cultural objects under special 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, § 95(b), p. 290.
Peru’s Code of Military Justice (1980) provides for the punishment of soldiers who, in time of armed conflict, “without any necessity, attack … places of worship or convents … which are recognizable by the proper emblems” or who “destroy, on allied or enemy territory, libraries, archives … or works of art without being compelled to do so by the necessities of war”. 
Peru, Code of Military Justice, 1980, Article 95(2) and (3).
Peru’s Code of Military and Police Justice (2006) states:
A member of the military or police shall be imprisoned for a period of no less than eight and no more than 15 years if he or she in the context of an international or non-international armed conflict:
2. Directs an attack by any means against civilian objects if they are protected by international humanitarian law, in particular buildings dedicated to religion, education, art, science or charitable purposes, [and] historic monuments. 
Peru, Code of Military and Police Justice, 2006, Article 95(2).
This article is no longer in force. Along with certain other articles in this legislation, it was declared unconstitutional by the Constitutional Court (en banc decision for case file No. 0012-2006-PI-TC, 8 January 2007) because it does not stipulate a crime committed in the line of duty that would fall under the jurisdiction of a military court pursuant to Article 173 of Peru’s Constitution.
Peru’s Military and Police Criminal Code (2010) states:
A member of the military or the police shall be punished with deprivation of liberty of not less than five and not more than twelve years if, in a state of emergency and when the Armed Forces assume control of the internal order, … he or she destroys buildings, temples, archives, monuments or other public property without a justified reason. 
Peru, Military and Police Criminal Code, 2010, Article 81.
In a chapter entitled “Crimes involving the use of prohibited methods in the conduct of hostilities”, the Criminal Code also states:
A member of the military or the police shall be punished with deprivation of liberty of not less than six years and not more than twenty-five years if, in a state of emergency and when the Armed Forces assume control of the internal order, he or she:
2. Attacks by any means civilian objects, provided that they are protected as such under International Humanitarian Law, in particular objects dedicated to religion, education, arts, science or charitable purposes [or] historic monuments. 
Peru, Military and Police Criminal Code, 2010, Article 91(2).