Regarding to the period of responsibility of marine carriers, the" door-to-door" delivery occurs at sea and in land obviously. We have the dispute between "theory of single responsibility" and "theory of separated responsibility" in Taiwan academia if it is applied to the maritime law (sea law) only or the civil law (land law) included. Paragraph 1 of article 12 (period of responsibility of the carrier) of the Rotterdam Rules says," The period of responsibility of the carrier for the goods under this convention begins when the carrier or a performing party receives the goods for carriage and ends when the goods are delivered." The application is extended as the mode of"shipping plus other" that not adjusted for maritime transportation only. Articles 26 and 82 could deal with those accordingly if any conflicts happen among other international conventions. However, the application and priority of these articles are still confused. In this article, based on the legislation from the spirit of "theory of single responsibility" in the carriage of goods by sea, article 26 is the exception of article 12 and it could be applied to the principle of strict explanation for exception. The principles of explanation to articles 26 and 82 are different essentially. We apply article 82 firstly because of the priority application of procedure law.