In the current competitive world, countries which use new instruments in order to facilitate commercial activities in terms of speed and cost; are more successful. One of these innovative instruments is “Commercial Single Window’ that gives merchants the opportunity to refer to one single unit instead of being obliged to refer to various related units in export and import industry for filling the required uniform  forms. This instrument makes import or export of goods less expensive and less time-consuming. As a result, total costs of goods is reduced and the competition power of domestic business units increases. Certainly, establishment and efficiency of commercial single window requires a special secure and clear legal framework which does not exist in our legal system currently. Legal aspects of commercial single window have not been analyzed in Iranian legal literature yet. Therefore, concept and benefits of the instrument will be reviewed in the first chapter of this article. Legal aspects will be discussed in the second chapter and in the last part, the authors provide vivid solutions to Iranian law-makers and the related executive branches based on successful experiences of other countries such as Malaysia and South Korea.