ISLAMABAD , Pakistan ( CNN ) -- A new Taliban military `` code of conduct '' calls for restrictions on suicide attacks aimed at avoiding the killing of civilians , but U.S. and Afghan military officials dismissed the document as propaganda , calling it hypocritical . A Pakistani looks at a bus set on fire by Taliban militants in northwest Pakistan in June . The booklet , obtained by CNN in northwestern Pakistan , has emerged during a crucial moment in the fight between troops and militants in Afghanistan , where battles are raging in the country 's Helmand province and troops work to establish stability for the upcoming presidential elections . `` Suicide attacks should be at high value and important targets because a brave son of Islam should not be used for low value and useless targets , '' the code of conduct said . `` In suicide attacks the killing of innocent people and damage to their property should be minimized . '' It also says `` all mujahideen must do their best to avoid civilian deaths and injuries and damage to civilian property . '' And it says that mujahideen `` should refrain '' from disfiguring of people , such as the severing of ears , nose and lips . `` Mujahideen must be well behaved , and treat the people properly , in order to get closer to the hearts of civilian Muslims , '' the code said . Lt. Cmdr . Christine Sidenstricker , U.S. military spokeswoman in Kabul , saidit was notable that the document is intended to be `` prescriptive on how the bad guys are supposed to conduct themselves . '' Watch why Taliban have brought out new code of conduct » . `` Their day to day actions contradict everything in it , '' Sidenstricker said . `` The long and the short of it is , they do n't operate in accordance to their code of conduct . '' She said more than 60 percent of civilians killed have been killed by the Taliban , and since January , more than 450 innocent Afghans have been killed and more than 1,000 others have been injured . Watch why Taliban are proving hard to uproot » . Also , half the casualties resulting from roadside bombs were civilians . `` The booklet also says suicide attacks should always be done against high-ranking officials . In reality , they have killed more then 200 Afghan civilians , '' she said . Afghanistan Defense Ministry spokesman Gen. Zaher Azimi said the code is `` propaganda '' and that the Taliban `` will never implement that . '' He cites a recent beheading of a retired Afghan soldier as a clear example of the group 's real behavior . `` It was against all the laws of war , '' Azimi said . As far as the upcoming election , Azimi said , the Taliban has tried its best in the past `` to disrupt the normal process of peace and security , and they will try their best to disrupt the peace and security process in the future . '' The code of conduct is dated as coming into effect on May 9 , 2009 . It is similar to a previous document that emerged in 2006 and covers many topics . For example , it says `` kidnapping for ransom is strictly prohibited . '' As for prisoners , the code says `` it is strictly prohibited to exchange prisoners for money . Killing can only be decided by the Imam or his deputy . No one else has the right to do so . '' It says an imam or his deputy are on the only ones to make decisions on whether to kill , release of exchange a captured `` military infidel . '' Further , it says the practice of taking weapons from people by force `` is no longer permitted . '' `` But people may hand over their weapons voluntarily , '' it said . And it says that the `` mujahideen of the Islamic Emirate should not collect donations forcibly '' and that `` people should be free to choose who they want to give to . '' It said mujahideen should n't search peoples ' homes . `` If there is a need to do this , they should get permission from authority and the search should be done in the presence of the imam of the local mosque and two elders . '' The code said mujahids are n't permitted to smoke and that `` a male who has not yet grown a beard may not stay in a common sleeping area with other men . '' CNN 's National Security Analyst Peter Bergen said the militants `` clearly '' are aware of the need to win `` hearts and minds '' and are trying to rectify the `` mistakes '' of al Qaeda in Iraq . `` They have their own counter-insurgency strategy in winning hearts and minds , '' Bergen said . `` This is a corrective , absolutely . '' He said `` there 's a window for both sides to make some progress '' and the Taliban want to exploit the moment . `` The Taliban believe they are either winning or not losing . If you are an insurgent not losing is important , '' he said . CNN 's Ivan Watson , Tim Schwarz and Joe Sterling and journalist Janullah Hashimzadeh contributed to this report .
It issues a new code of conduct to show it is a disciplined force . Code outlines rules to limit suicide attacks and civilian casualties . U.S. and Russian officials dismiss it as propaganda and propaganda .