| Value | 
                    Category | 
                                                                            
                                    
                    
                        | A GOOD SYSTEM | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | A LOT OF PROCEDURES  INVOLVED BEFORE ONE GETS. | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | ADMINISTRATION COST | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | ADMINISTRATION COST IS HIGH | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | ADMINISTRATIVE COST | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | ADMINISTRATIVE COST ARE TOO HIGH | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | ADMINISTRATIVE EXPENSES | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | BUREACRATIC PROCEDURES INVOLVED IN PROCESSING | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | BUREAUCRACY & ADMINISTRATIVE COSTS ARE TOO HIGH | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | BUREAUCRACY AT THE BORDERS | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | BUREAUCRACY IN THE GOVERNMENT SYSTEM | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | BUREAUCRATIC PROCEDURES | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | BUREAUCRATIC PROCEDURES TOO EXPENSIVE | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | COSTS INVOLVED/DOES NOT NEED IT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DELAYS & HIGH ADMINISTRATIVE COSTS | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DO NOT KNOW ABOUT THE SERVICE | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DO NOT KNOW HOW TO GET IT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DO NOT NEED | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DO NOT NEED THEM | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DO NOT QUALIFY | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DO NOT UNDERSTAND HOW IT WORKS. | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DO NOT USE | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DOES NOT EXIT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DOES NOT NEED THEM | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DOESN'T KNOW ABOUT THE SERVICE | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DON'T QUALIFY | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DONT KNOW ABOUT FACILITY | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DONT KNOW ABOUT IT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | DONT NEED IT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | EXPORT COMPONENT IS TOO LOW | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | EXPORT COMPONENT IS VERY SMALL | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | FACILITIES ARE NOT AVAILABLE | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | GOOD | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | GOV'T BUREACRACY INVOLVED IN THE PROCESS | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | HAS NOT BOTHERED | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | HAS NOT BOTHERED TO APPLY | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | HAS NOT BOTHERED TO APPLY FOR IT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | HIGH ADMINISTRATIVE COSTS | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | I DO NOT THINK THE GOVERNMENT CAN DO IT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | IMPLEMENTED THROUGH EPPO. | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | INVESTMENT ALLOWANCE | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | KENYA HAD NEVER DONE THAT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | MOST OF THE OUTPUT IS SOLD LOCALLY | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NEVER EXPLOITED THEM | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NEVER HEARD OF IT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NO ATTRACTIVE BENEFITS | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NO COMMENT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NO COMMENT GIVEN | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NO CREDIT PROVIDED | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NO TAX EXEMPTIER/HAS NOT APPLIED FOR IT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NOT A WARE | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NOT APPLICABLE TO US | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NOT AVAILABLE | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NOT AVAILABLE IN KENYA | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NOT BOTHERED TO APPLY. | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NOT QUALIFY | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NOT REGULAR EXPORTERS | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | NOT USEFUL | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | ONLY BENEFITED FROM VAT EXEMPTION | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | RESPONDENT DIDN'T UNDERSTAND SOME OF THIS LAWS | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | SCHEME IS NOW OVER AFTER FIVE YEARS | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | THE COSTS INVOLVED ARE HIGHER THAN BENEFITS. | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | THE LAW IS NOT CLEAR ABOUT THE EXCEPTION | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | THERE IS NO SUCH FACILITY | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | THEY DONT QUALIFY | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | TIME CONSUMING | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | TOO MUCH BUREAUCRACY | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | TOO MUCH PAPER WORK/BUREAUCRACY | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | VOLUME OF SALES LOST | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | WE ARE NOT EXEMPTED | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | WE NOT KNOW ABOUT IT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                                    
                    
                        | WOULD LIKE TO FIND OUT HOW TO BENEFIT | 
                          | 
                        
                            
                        
                        
                        
                        
                            
                    
                            
            Warning: these figures indicate the number of cases found in the data file. They cannot be interpreted as summary statistics of the population of interest.