Mechanisms of investment encouraged under customs and excise Act for people to build industries in which they install machinery in buildings to be bonded by customs and excise department in terms of products they make may be meant for export so that on being bonded can only be released through a mechanism allowed by the customs department.
Schedule 24a of the second schedule gives rates for Nairobi , Mombasa and other towns.
By 1992 , Para 24B was introduced into the 2nd schedule to take care of deductions of expenditure on machinery for use in the EPZ.
When paragraph 24 B is operational , paragraphs 24 and 24A will not be available to industries under the export processing zones