The transportation contract is one of the contracts of which the legislator has dedicated a special regulating law in all countries- Arab or foreign. It is as any other law, once made, duties are assigned and rights are preserved for each party. The goods transportation by road contract is one of the most important laws as it is directly influencing the economic activity therefore affecting human needs of products and services. The transporter's responsibility as per the goods transportation by road contract is to achieve a result which is delivering the goods to the receiver in the location and at the time agreed upon, as well making sure that the goods are delivered safe and in a good condition. It is clear that the transporter's responsibility in the goods transportation by road contract is a contract-binding responsibility, requiring a ذ‌ commitment to deliver the good safely and whole, in the location and time agreed upon. The responsibility of the transporter is determined by the amount of damage that happens to the goods or in case the transporter failed to deliver the goods at the agreed time and location. In order to hold the transporter accountable for the damage done to the good, a proof of the wrongdoing must be brought into light claiming the damage is done because of the transporter. What I mean here is that the transporter's responsibility is contract-binding and cannot be proved unless there were elements of proof which are the wrongdoing, the damage, and the casual relationship. This means proving that there is a relationship between the wrongdoing and the damage that had happened. If the transporter proved that the damage is a result of a higher power, or the receiver's fault or some other person, therefore he is exempted from the responsibility. The research problem lies in the fact that although there is a legal framework for the cases of exempting the transporter in the Omani trade law and goods transportation by road contract and its comparative laws, defining the exemption demos and its terms and conditions are not clear, especially that the law has allowed defining a responsibility for the transporter but didn't distinguish it from exemption. To solve this problem, this research will bring into light the regulating law in cases of goods transportation by road exemption, following the comparative analysis approach. This is achieved by refereeing to legal text of relation to the research from the Omani, Egyptian, and Algerian law and ر‌ then analyzing those texts to reach to results through which we can clarify the regulating law to the exemption of the goods transporter by road, its demos, difference between exemptions, responsibility and nulling it. The research is concluded by a number of results and recommendations that promises a new research project.