SHIPPING IS A SERVICE IN NATURE WHICH HAS BEEN USED BY HUMAN BEING FROM THE VERY BEGINNING FOR CONTRIBUTION TO ECONOMIC SITUATION AND RAPID MOVEMENT OF CARGO. WITH THE PASSAGE OF TIME, THIS IMPORTANT TOOL WAS USED BY THE GOVERNMENTS FOR BOOSTING THE NATIONAL ECONOMY. IN THE OTHER HAND, SHIPPING ACTIVITIES ALWAYS EMBRACE NEW AND MODERN TECHNOLOGIES AS WELL AND HAS PLAYED A GREAT ROLE IN INTERNATIONAL TRANSACTIONS.IT IS OBVIOUS THAT THE SHIP ITSELF IS NOT A COMMODITY BUT IT IS A TOOL FOR MOVEMENT OF CARGO WHICH IS A GREAT AND IMPORTANT SERVICE. IN IRAN THERE IS NOT ANY MECHANISM MAKING SHIPPING ACTIVITIES COMPETITIVE LIKE THOSE OF ADVANCED COUNTRIES. UNFORTUNATELY, IN IRAN, SHIP IS CONSIDERED AS A COMMODITY ITSELF. AS AN INSTANCE, CUSTOM FORMALITIES RELATED TO CARGO CLEARANCE REQUIRE THAT THE SHIP OWNERS MUST PAY 5% OF THE TOTAL VALUE AS THE CUSTOM DUES. THIS RULE APPLIES TO ALL KINDS OF SHIPS. THIS IS INDICATIVE OF THAT FACT THAT IN IRAN THE SHIP IS TREATED AS A COMMODITY LIKE THE OTHER GOODS. THIS ISSUE IS NOT THE SAME AS IT IS IN IRAN.