Section 26, Terrorism Act, 2012

(1) A reporting entity shall take adequate measures toaddress the specific risks of money laundering and financing of terrorism when it has business relationships or executes transactions with a customer that is not physically present for purposes of conducting customer due diligence or verification of identification. (2) Such measures shall ensure that the customer due diligence and identification documentation are not less effective than where the customer appears in person. (3) Notwithstanding subsection (1) a reporting entity may implement additional measures, such as obtaining additional documentary evidence or conducting additional independent verification or certification measures for foreign customers.