A team of independent experts commissioned by the United Nations has accused Israel of deliberately targeting children in Gaza and reiterated its allegation that Israel has committed genocide in the Palestinian territory.

The Independent International Commission of Inquiry on the Occupied Palestinian Territory, which operates under the UN Human Rights Council, said in a report released Tuesday that about 30 percent of Palestinians killed between October 2023 and October 2025 were children, amounting to more than 20,000 deaths.

The commission said many more children are believed to be missing or buried in unmarked graves.

The report alleged that the impact of the conflict on children in Gaza constituted war crimes and genocide, reinforcing accusations the commission first made against Israel in September.

"Even after the October 2025 ceasefire, children continue to be killed and seriously injured, with continued disregard by Israel for the ceasefire and for the protection owed to Palestinian children under international law," said Srinivasan Muralidhar, chair of the commission.

The report identified specific Israeli military divisions operating in areas where children, including infants, were killed and detailed the types of munitions used.

It also highlighted incidents in which children were allegedly killed by quadcopter drones and sniper fire, often by a single gunshot.

Doctors interviewed by the commission said autopsies in such cases indicated "a high degree of precision in the use of force," suggesting the shots were deliberately aimed rather than accidental or indiscriminate.

The commission also documented cases of children being killed after the October 2025 ceasefire, including some reportedly collecting firewood near areas under Israeli military control.

According to the report, Israeli authorities have sought to deflect responsibility by describing the slain children as "suspects" or "terrorists" rather than civilian casualties.

Israel has strongly rejected the allegations, including the accusation of genocide.

The Israeli Foreign Ministry described the report as a "libelous sham" and said its claims were unverified. It also criticized the commission as "a fundamentally flawed mechanism" aimed at singling out and vilifying Israel rather than establishing the truth.

Israel maintains that it does not deliberately target civilians and says it takes measures to minimize civilian casualties, including harm to children.

The war began with the Hamas-led attack on southern Israel on October 7, 2023, which killed about 1,200 people and resulted in the abduction of 251 others.

Israel's subsequent military offensive in Gaza has killed more than 73,000 Palestinians, including those killed since the ceasefire, according to Gaza's Health Ministry.

The ministry, which is run by Hamas and staffed by medical professionals, does not differentiate between civilians and militants but says women and children account for around half of all fatalities. Its figures are generally regarded as reliable by UN agencies and independent experts.