Speaking of marine transport or shipping, the first thing coming to mind is the cargo ships that are equipped with special features to carry different goods. The commodities shipping by sea usually have a large volume and are such that the lone time of traveling has little effect on their quality and marketability. In maritime transport, depending on the distance and proximity of the route, the type of goods, etc., various sea-borne shipping such as oil tankers, barges, etc. are used. The customs officers first provide a special register book to the ship’s commander, in which, the general characteristics of the goods and the ship such as the name of the commander, the number of personnel and the flag, the type of ship, ports of origin and destination, the weight and the number of goods to be unloaded, the amount of food and forbidden goods, etc. are recorded. Then, the warehouses of the goods that are not to be unloaded, such as the liquors or other prohibited goods warehouses are sealed and the ship’s commander or the representative of the relevant shipping agency declares the list of cargoes that they intend to unload to the Customs in two copies. After issuing the permit, the unloading operation will begin. To control the unloaded goods, the apparent characteristics of the packages, by the order they are unloaded, are recorded in some lists, which is called “Secondary Checking” and is done with the participation of the customs representative (port) and the shipping agencies. The Port Customs is required to settle with the shipping agencies within fifteen days after the unloading is completed. For this purpose, the bill of lading and warehouse receipt are issued in advance for each item. The first copy of the warehouse receipt is delivered to the representative of the shipping agency as a receipt, which implies that he has purchased the imported goods by the sea as above and approved by sea shipping by the Islamic Republic of Iran Shipping. In case of performing the aforementioned formalities for such goods below 2000 tones, if they are not in the operational direction of the Shipping Company of the Islamic Republic of Iran, their transport can be done by other shipping companies with the mentioned agreement.