“Air transportation” refers to the method of transporting goods from the origin to destination by means of an air vehicle. Air transportation is carried out according to the guidelines of the International Civil Aviation Organization (ICAO) and International Air Transport Association (IATA) through airports, under the supervision of one or more airlines. As a result of the widespread acceptance of air transportation by countries, a convention was formed to harmonize the conditions and regulations governing international air transportation, to which Iran also adhered. This agreement is applicable only to international flights, in the transportation of goods, passengers and personal belongings for which a fee has been paid.