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7.12.3.5 Agreements to Facilitate the Identification of Hospital Ships. Parties tothe conflict shall at all times endeavor to conclude mutual agreements in order to use the mostmodern methods available to facilitate the identification of hospital ships. 3327.12.4 Rights and Privileges of Hospital Ships and Coastal Rescue Craft. Militaryhospital ships, commissioned civilian hospital ships, and authorized neutral civilian hospitalships that meet the applicable requirements shall be respected and protected and are exempt fromcapture. Coastal rescue craft shall also be respected and protected so far as operationalrequirements permit.In addition, the following protections apply:7.12.4.1 Protection From Attacks From Land. Hospital ships entitled to theprotection of the GWS-Sea shall not be attacked from land. 3337.12.4.2 Authority to Leave Ports Held by the Enemy. Any hospital ship in a portthat falls into the hands of the enemy shall be authorized to leave that port. 3347.12.4.3 Relief From Taxation in Time of War. In time of war, military hospitalships, commissioned civilian hospital ships, and authorized neutral civilian hospital ships areexempt from all dues and taxes imposed for the benefit of the State in the ports of the Parties to aparticular 1904 Hague treaty. Article 1 of this 1904 Hague treaty provides that certain categoriesof hospital ships listed in an 1899 Hague treaty receive this benefit. 335 These categories ofhospital ships listed in the 1899 Hague treaty are the same categories of hospital ships that areused in the GWS-Sea. 336 Some States may be Parties to the GWS-Sea but not to the 1904 Haguetreaty that creates this exemption.332 GWS-SEA art. 43 (“Parties to the conflict shall at all times endeavour to conclude mutual agreements in order touse the most modern methods available to facilitate the identification of hospital ships.”).333 GWS art. 20 (“Hospital ships entitled to the protection of the Geneva Convention for the Amelioration of theCondition of Wounded, Sick and Shipwrecked Members of Armed Forces at Sea of August 12, 1949, shall not beattacked from the land.”).334 GWS-SEA art. 29 (“Any hospital ship in a port which falls into the hands of the enemy shall be authorized toleave the said port.”).335 Convention Regarding Hospital Ships, art. 1, Dec. 21, 1904, 35 STAT. 1854, 1857 (“Hospital ships, concerningwhich the conditions set forth in Articles 1, 2 & 3 of the Convention concluded at The Hague on July 29, 1899, forthe adaptation to Maritime Warfare of the principles of the Geneva Convention of August 22, 1864, are fulfilledshall be exempted, in time of war, from all dues and taxes imposed on vessels for the benefit of the State, in theports of the Contracting Parties.”).336 See Convention for the Adaptation to Maritime Warfare of the Principles of the Geneva Convention of August22, 1864, arts. 1-3, Jul. 29, 1899, 32 STAT. 1827, 1831-32 (“Article 1 Military hospital ships, that is to say, shipsconstructed or assigned by States specially and solely for the purpose of assisting the wounded, sick or shipwrecked,and the names of which shall have been communicated to the belligerent Powers at the beginning or during thecourse of hostilities, and in any case before they are employed, shall be respected and cannot be captured whilehostilities last. … Article 2 Hospital ships, equipped wholly or in part at the cost of private individuals or officiallyrecognized relief Societies, shall likewise be respected and exempt from capture, provided the belligerent Power towhom they belong has given them an official commission and has notified their names to the hostile Power at thecommencement of or during hostilities, and in any case before they are employed. … Article 3 Hospital-ships,462