customs formalities related liability of international carriers

In general, the liability of carriers towards the cargo owner arise out of an undue carriage of goods. Nevertheless, the carrier might be obliged to perform the customs formalities of the cargo and the liability arising out of it has been hardly considered by the authors in the field of transport law. This article tries to answer the question that whether the carrier has any obligation for performance of customs formalities in case of no specification in the contract and if the answer is positive what are the conditions for this kind of carrier liability, so that whether it is covered by the international carriage conventions or it is subject to particular regulations out of the conventions. Finally, this aspect of carrier’s liability has been analyzed as per the international conventions for carriage of goods and the Iranian Customs Act as well.