It is evident that force majeure and emergency accidents have a direct impact on contractual obligations. In principle, the contract is held in which the performance is equal, but not necessarily absolute, until the economic balance of the contract is achieved, and when there is an unexpected emergency that makes the implementation of the debtor’s obligations burdensome or force majeure occurs So that it becomes impossible to implement the obligation. Here, legislation intervenes and establishes legal ways to return obligations to a state of parity, as force majeure or emergency circumstances affect obligations. And after the World Health Organization announced the Corona Virus, a global cross-border pandemic. The countries of the world, respectively, by imposing a state of emergency and taking precautionary measures against this epidemic, we have become before a force majeure whether or not the states declared it because the conditions and conditions of this force apply to the Corona pandemic and the negative impact on the implementation of contractual obligations, especially the carrier’s obligations to the thing in the transport contract within the Iraqi transport law No. (80) for the year 1983, as this pandemic, according to the legal perspective, is considered something outside the control of the contractors and was not expected in addition to the impossibility of paying it at the present time, which are conditions of force majeure. We divided our study in this research into three topics, we dealt in the first with the Corona virus and the force majeure between theory and practice, and in the second, the obligations of the carrier of the thing within the Iraqi transport law, while the third was on the responsibility of the carrier in the presence of the corona virus.