On 26 November 1976, the protocol to the Convention on the Importation of Educational, Scientific or Cultural Goods was concluded in Nairobi, Kenya. The protocol, also known as the Nairobi Protocol, expands the types of materials covered by the agreement. The protocol came into force on January 2, 1982 and has been signed by 13 states since 2013 and ratified by 46 states. New Zealand and Oman signed the protocol but did not ratify it. The aim of this convention, developed by the United Nations in cooperation with the United Nations Educational, Scientific and Cultural Organization (UNESCO), is to promote the importation of books, publications and educational, scientific or cultural materials. In accordance with its provisions, States Parties do not apply tariffs related to the importation of these materials, nor do they apply quantitative restrictions or trade controls. The 1950 agreement consists of a main part and five annexes that list the types of books, publications and documents affected by its provisions. The annexes are an integral part of the agreement. The Nairobi Protocol, adopted on 26 November 1976, extends the scope of the agreement to other subjects and expands the benefits for objects already designated.
The documents covered by the treaty include printed books, newspapers, magazines, government publications, printed music, works of art, antiquities over 100 years old, scientific instruments used in training or research, and educational films. The agreement does not apply to materials containing excessive amounts of promotional material.  By signing this agreement, a state favours the importation of educational, scientific or cultural materials for simpler and less costly accessibility by its population. It also authorizes the distribution abroad of these objects originating in its territory. Currently, By-laws no 9140015, 9540003, 9740003, 0040007 and 0240008, made for the purposes of point 1D, scientific or educational organizations that can import goods to which the Florence Agreement and protocol apply are subject to a “free” rate of duty. The United Nations Convention on Education, Science and Culture (UNESCO) on the importation of educational, scientific and cultural materials (Florence Convention, 1950) and the protocol attached to the Convention (Nairobi, 1976) aimed to remove customs and trade barriers for educational, scientific and cultural materials. The contracting parties to the Florence agreement have agreed not to apply tariffs to the materials in the five annexes of this agreement. The protocol extends the exemption from tariffs to additional materials. As a general rule, the Florence Agreement and the Protocol apply to scientific instruments or devices intended exclusively for public or private scientific or educational institutions accredited for educational purposes or pure scientific research when instruments or devices of equivalent scientific value are not manufactured in the country of import. The Florence Agreement and the Protocol also apply to spare parts, components or accessories specially adapted to these scientific instruments or devices, as well as to tools used for the maintenance, control, measurement or repair of these instruments and equipment.