| Value | Category | 
                                    
                    
                        | A LOT BEREACRANCY IS INVOLVED. |  | 
                                    
                    
                        | ADMINISRATIVE PROCEDURES VERY COSTLY HENCE NOT NECESSARY |  | 
                                    
                    
                        | ADMINISTRATION COST IS HIGH |  | 
                                    
                    
                        | ADMINISTRATIVE BUREACRANCY |  | 
                                    
                    
                        | ADMINISTRATIVE BUREAUCRACY |  | 
                                    
                    
                        | ADMINISTRATIVE COSTS |  | 
                                    
                    
                        | ADMINISTRATIVE EXPENSES |  | 
                                    
                    
                        | ALOT OF BUREAUCRACY INVOLVED |  | 
                                    
                    
                        | BECAUSE OF BUREAUCRACY |  | 
                                    
                    
                        | BUREAUCRACY IN THE GOVERNMENT SYSTEM |  | 
                                    
                    
                        | BUREAUCRATIC IN NATURE |  | 
                                    
                    
                        | BUREAUCRATIC PROCEDURES FOR CLAIMING THE MONEY. |  | 
                                    
                    
                        | COMPLICATED  PROCEDURES |  | 
                                    
                    
                        | CUSTOMS BUREAUCRACY |  | 
                                    
                    
                        | DELAY IN REMITTANCE OF FUNDS |  | 
                                    
                    
                        | DELAYS |  | 
                                    
                    
                        | DEPENDS ON LOCAL AND IMPORTED MATERIALS |  | 
                                    
                    
                        | DIFFICULT TO ACCESS THE FACILITIES/MANY PROCEDURES |  | 
                                    
                    
                        | DO NOT KNOW ABOUT IT |  | 
                                    
                    
                        | DO NOT KNOW ABOUT THE SERVICE |  | 
                                    
                    
                        | DO NOT NEED |  | 
                                    
                    
                        | DO NOT NEED THEM |  | 
                                    
                    
                        | DO NOT QUALIFY |  | 
                                    
                    
                        | DO NOT USE |  | 
                                    
                    
                        | DOEA NOT WORK/NOT RELIABLE FINANCIALLY |  | 
                                    
                    
                        | DOES NOT NEED SINCE IT IS COVERED BY TRIO |  | 
                                    
                    
                        | DON'T KNOW ABOUT THE SERVICE |  | 
                                    
                    
                        | DON'T QUALIFY |  | 
                                    
                    
                        | DONT EXIST |  | 
                                    
                    
                        | DONT KNOW |  | 
                                    
                    
                        | EXPORT ARE SMALL PART OF BUSINESS |  | 
                                    
                    
                        | EXPORT COMPONENT IS TOO LOW |  | 
                                    
                    
                        | FACILITIES ARE NOT AVAILABLE |  | 
                                    
                    
                        | FACILITIES HAS BEEN ALWAYS THERE |  | 
                                    
                    
                        | GOV'T BUREACRACY INVOLVED IN THE PROCESS |  | 
                                    
                    
                        | HAVE TRIED TO FOLLOW UP UNDER V.A.T REFUND BUT IS EXPENSI |  | 
                                    
                    
                        | IT DOES NOT APPLY TO US |  | 
                                    
                    
                        | IT HAS A LOT OF BEREAUCRACY |  | 
                                    
                    
                        | KENYA REVENUE AUTHORITY DESTROYED THEIR GOODS FOR NO RESO |  | 
                                    
                    
                        | MOST OF THE OUTPUT IS LOCALLY |  | 
                                    
                    
                        | NEVER EXPLOITED THEM |  | 
                                    
                    
                        | NEVER INFORMED ABOUT IT |  | 
                                    
                    
                        | NO COMMENT |  | 
                                    
                    
                        | NO COMMENT GIVEN |  | 
                                    
                    
                        | NO INCENTIVES |  | 
                                    
                    
                        | NO NEED WE HAVE ONLY ONE CUSTOMER |  | 
                                    
                    
                        | NO NOT NEED FACILITIES |  | 
                                    
                    
                        | NOT A EARE |  | 
                                    
                    
                        | NOT AVAILABLE |  | 
                                    
                    
                        | NOT AVAILABLE IN SECTOR |  | 
                                    
                    
                        | NOT AWARE HOW IT WORKS |  | 
                                    
                    
                        | NOT NECESARY |  | 
                                    
                    
                        | NOT REGULAR EXPORTERS |  | 
                                    
                    
                        | NOT USEFUL |  | 
                                    
                    
                        | ONLY BENEFIT FROM VAT TAX EXEMPTION |  | 
                                    
                    
                        | OPERATES UNDER VAT PERMISSION BUT IT IS NOT EFFECTIVE |  | 
                                    
                    
                        | OUR EXPORT ARE NOT TOO MUCH |  | 
                                    
                    
                        | RESPONDENT DIDN'T UNDERSTAND SOME OF THIS LAWS |  | 
                                    
                    
                        | SMALL PERCENTAGE OF PRODUCTS IS EXPORTED |  | 
                                    
                    
                        | TAKE TIME TO GET REFUSED |  | 
                                    
                    
                        | THE BENEFIT IS VERY MINIMAL |  | 
                                    
                    
                        | THE IMPACT BENEFIT IS VERY SMALL |  | 
                                    
                    
                        | TIME CONSUMING |  | 
                                    
                    
                        | TOO CUMBERSOME |  | 
                                    
                    
                        | TOO MUCH BUREAUCRACY |  | 
                                    
                    
                        | TOO MUCH PAPER WORK/BUREAUCRACY |  | 
                                    
                    
                        | VERY LITTLE EXTERNAL TRADING |  | 
                                    
                    
                        | VOLUME OF SALES LOST |  | 
                                    
                    
                        | WE EXPORT VERY LITTLE |  | 
                                    
                    
                        | WE NOT KNOW ABOUT IT |  | 
                            
            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.