Declaration relating to the accession of the Provisional Revolutionary Government of the Republic of South Viet-Nam:
"(...) The Government of the United States of America recognizes the Government of the Republic of Viet-Nam and does not recognize the 'Provisional Revolutionary Government of the Republic of South Viet-Nam' as a government. The United States Government therefore does not recognize that the 'Provisional Revolutionary Government of the Republic of South Viet-Nam' is qualified to accede to the Geneva Conventions. Bearing in mind, however, that it is the purpose of the Geneva Conventions that their provisions should protect war victims in armed conflicts, the Government of the United States of America notes that the 'Provisional Revolutionary Government of the Republic of South Viet-Nam' has indicated its intention to apply them subject to certain reservations (...) Other reservations are similar to reservations expressed by others previously and concerning which the Government of the United States has previously declared its views. The Government of the United States rejects all the expressed reservations. "The Government of the United States notes that the views expressed in this note should not be understood as implying any withdrawal from the policy heretofore pursued by its armed forces in according the treatment provided by the Conventions to hostile armed forces"
Objection to the reservations made upon accession by Guinea-Bissau:
"The Department of State refers to the note of March 5, 1974 from the Embassy of Switzerland enclosing the notification of the Swiss Federal Political Department concerning the accession of the Republic of Guinea-Bissau to the Geneva Conventions of August 12, 1949 for the protection of war victims, subject to certain reservations.
The reservations are similar to the reservations expressed by others previously with respect to the same or different conventions and concerning which the government of the United States has previously declared its views. The attitude of the Government of the United States with respect to all the reservations by the Republic of Guinea-Bissau parallels its attitude toward such other reservations. The Government of the United States, while rejecting the reservations, accepts treaty relations with the Republic of Guinea-Bissau."
Declaration made upon ratification:
"Rejecting the reservations - other than to Article 68, paragraph 2 - which States have made with respect to the Geneva Convention relative to the protection of civilian persons in time of war, the United States accepts treaty relations with all parties to that Convention, except as to the changes proposed by such reservations."
Reservation made upon signature and maintained upon ratification:
"The United States reserve the right to impose the death penalty in accordance with the provisions of Article 68, paragraph 2, without regard to whether the offenses referred to therein are punishable by death under the law of the occupied territory at the time the occupation begins"
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