text: Occupation
  Loans
  6-156. The Occupying Power may seek contributions from the inhabitants of an occupied territory in the
  form of forced loans. The Occupying Power is required to repay such loans. As forced loans are viewed as a
  form of contribution, they are governed by the rules applicable to contributions.
  Prohibited Purposes
  6-157. Contributions may be levied only for the needs of the occupying forces and the administration of the
  occupied territory, and may not be levied for the enrichment of the Occupying Power or for the payment of
  war expenses generally. Furthermore, although fines or pecuniary penalties may be imposed on responsible
  individuals and entities, contributions may not be levied against the general population for purposes of
  collective punishment or impoverishing the population in order to pressure the enemy to sue for peace. No
  general penalty, pecuniary or otherwise, may be inflicted upon the population on account of the acts of
  individuals for which they cannot be regarded as jointly and severally responsible (HR art. 50).
  METHOD OF LEVYING CONTRIBUTIONS
  6-158. No contribution shall be collected except under a written order, and on the responsibility of a
  “commander-in-chief.” The collection of contributions may only be affected as far as possible in accordance
  with the rules of assessment and incidence of the taxes in force. For every contribution a receipt must be
  given to the contributors (HR art. 51). The term “commander-in-chief” is understood to refer to the highest
  military officer charged with the administration of the occupied territory. Commanders of small units or
  detachments may not order the collection of contributions.
  6-159. As contributions are money demands, commodities may not be exacted as contributions. However,
  if the inhabitants of the occupied territory use certain commodities, rather than money, as a medium of
  exchange and receivable in payment of tax obligations, contributions in-kind limited to such commodities
  would be permissible. Additionally, if the Occupying Power finds it difficult to secure prompt money
  payment, it may accept securities and bills of exchange from contributors in lieu of money.
  6-160. For every contribution, a receipt must be given to contributor. The Occupying Power, however, is
  under no obligation to reimburse contributors for such contributions. The receipt is intended to secure for the
  contributors the possibility of being indemnified afterward by their own government, and does not imply a
  promise of reimbursement by the Occupying Power.
  CUSTOMS DUTIES
  6-161. The Occupying Power has the right to continue to exact existing duties as part of its right to collect
  existing taxes. Such collections must comply with the rules for the collection of taxes. The Occupying Power
  may also exact new duties as a form of contribution levied against the enemy or its trade. Such new duties
  must comply with the rules for contributions (see DOD Law of War Manual, 11.22.3). However, relief
  shipments for POWs, relief shipments for internees, and other relief consignments for occupied territory are
  exempt from customs duties, unless such duties on other relief consignments for occupied territory are
  necessary in the interests of the economy of the territory (GPW art. 74; HR art. 16; GC arts. 61 and 110).
  ENEMY DEBTS
  6-162. Generally, the Occupying Power is not permitted to collect pre-occupation debts owed to the
  sovereign of the occupied territory because it is not a party to the agreement originating the debt. However,
  the Occupying Power may collect the debts owed to the sovereign provided that the debts may be legitimately
  characterized as realizable securities that are strictly the property of the State, such as bearer instruments (see
  HR art. 53; DOD Law of War Manual, 11.22.4.1).
  6-163. The Occupying Power is under no obligation to pay the debts owed by the occupied territory
  (although it may choose to do so as a matter of policy). The Occupying Power may prevent payments from
  being made from occupied territory to a hostile belligerent.