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San Remo Manual on International Law Applicable to Armed Conflicts at Sea, 12 June 1994
DECEPTION, RUSES OF WAR AND PERFIDY
SECTION III : DECEPTION, RUSES OF WAR AND PERFIDY
109. Military and auxiliary aircraft are prohibited at all times from feigning exempt, civilian or neutral status.
110. Ruses of war are permitted. Warships and auxiliary vessels, however, are prohibited from launching an attack whilst flying a false flag, and at all times from actively simulating the status of:
(a) hospital ships, small coastal rescue craft or medical transports;
(b) vessels on humanitarian missions;
(c) passenger vessels carrying civilian passengers;
(d) vessels protected by the United Nations flag;
(e) vessels guaranteed safe conduct by prior agreement between the parties, including cartel vessels;
(f) vessels entitled to be identified by the emblem of the red cross or red crescent;
(g) vessels engaged in transporting cultural property under special protection.
111. Perfidy is prohibited. Acts inviting the confidence of an adversary to lead it to believe that it is entitled to, or is obliged to accord, protection under the rules of international law applicable in armed conflict, with intent to betray that confidence, constitute perfidy. Perfidious acts include the launching of an attack while feigning:
(a) exempt, civilian, neutral or protected United Nations status;
(b) surrender or distress by, e.g., sending a distress signal or by the crew taking to life rafts.