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Geneva Convention relative to the Treatment of Prisoners of War
PART-III: CAPTIVITY
SECTION-I: BEGINNING OF CAPTIVITY
ARTICLE 18

ARTICLE 18

All effects and articles of personal use, except arms, horses, military equipment and military documents shall remain in the possession of prisoners of war, likewise their metal helmets and gas masks and like articles issued for personal protection. Effects and articles used for their clothing or feeding shall likewise remain in their possession, even if such effects and articles belong to their regulation military equipment.
At no time should prisoners of war be without identity documents. The Detaining Power shall supply such documents to prisoners of war who possess none.
Badges of rank and nationality, decorations and articles having above all a personal or sentimental value may not be taken from prisoners of war.
Sums of money carried by prisoners of war may not be taken away from them except by order of an officer, and after the amount and particulars of the owner have been recorded in a special register and an itemized receipt has been given, legibly inscribed with the name, rank and unit of the person issuing the said receipt. Sums in the currency of the Detaining Power, or which are changed into such currency at the prisoner's request, shall be placed to the credit of the prisoner's account as provided in Article 64.
The Detaining Power may withdraw articles of value from prisoners of war only for reasons of security; when such articles are withdrawn, the procedure laid down for sums of money impounded shall apply.
Such objects, likewise the sums taken away in any currency other than that of the Detaining Power and the conversion of which has not been asked for by the owners, shall be kept in the custody of the Detaining Power and shall be returned in their initial shape to prisoners of war at the end of their captivity.

Referred by:
ARTICLE 59
ARTICLE 68
ARTICLE 119