A/HRC/40/67 (k) Implement the recommendations reflected in the opinions of the Working Group on Arbitrary Detention, and address patterns of violations highlighted by the Working Group with respect to dual and foreign nationals; (l) Take all measures necessary to mitigate some of the effects of economic sanctions, and to meet its obligations under the International Covenant on Economic, Social and Cultural Rights, including on the protection of vulnerable groups. Establish a transparent financial mechanism to ensure that trade in medicines and other essential humanitarian items continues. 71. The Special Rapporteur recommends that sanctions-imposing countries take all steps to ensure that sanctions in the Islamic Republic of Iran do not undermine human rights, including by ensuring that humanitarian and procedural safeguards and exemptions prevent a harmful impact on the enjoyment of human rights. B. Execution of child offenders 72. The Special Rapporteur notes that the execution of child offenders has continued over decades in violation of the international human rights obligations of the Islamic Republic of Iran. Girls as young as 9 and boys as young as 15 can be sentenced to death. The Government’s support for mediation efforts to obtain forgiveness for qisas crimes, and the enactment of article 91 of the Penal Code, have meant some children have avoided the death penalty. Despite this, at least 21 children have been sentenced to death and 33 child offenders have been executed since the enactment of article 91. These numbers confirm that the content of article 91 is not sufficient and its implementation has not been effective. In numerous cases, the assessment of mental development provided for by article 91 has been conducted years after the crime in question was allegedly committed. Information reviewed indicates that many children sentenced to death have lower levels of economic and social standing, education, and support networks, and in some cases have faced extreme situations including forced marriage and alleged domestic violence. However, the legislation does not allow the court to take into account mitigating factors when considering the death sentence. Furthermore, if diya is agreed, children whose families are not as wealthy are less able to “buy” their freedom and depend upon others to find the money to save their lives. Hence the executions continue unabated. 73. The Special Rapporteur recommends that Parliament: (a) Urgently amend legislation to prohibit the execution of persons who committed a hudud or qisas crime while below the age of 18 years and as such are children. Urgently amend the legislation to commute all existing sentences for child offenders on death row; (b) Withdraw the general reservation to the Convention on the Rights of the Child given that such a general reservation is not compatible with the object and purpose of the Convention; (c) Amend the Penal Code to increase the age of criminal responsibility for qisas and hudud crimes to 18 years for all children, and ensure that all children are treated equally and without discrimination within the criminal justice system. 74. The Special Rapporteur recommends that the judiciary: (a) Urgently halt the planned execution of all child offenders, and commute the death sentences imposed on the basis of qisas and hudud crimes for all child offenders; (b) Pending legislative review, urgently issue a circular which requires all judges not to sentence children to death on the basis of qisas or hudud crimes, and which requires presiding judges to order retrials for all child offenders on death row without recourse to the death penalty. 18