Know Your Customer requirements: Container lessors must verify exporters and payments before delivery, with documented KYC checks. Shipping lines, container lines, their agents/sub-agents and freight forwarders must implement Know Your Customer (KYC) norms before leasing or renting containers for stuffing of export cargo, maintaining self attested records including photo ID, address proof, Import Export Code, a banker's certificate, PAN and prior year tax returns, and VAT/sales tax registration where applicable; payments must be by account payee cheque or internet banking and IEC details verified prior to delivery.