The United Nations Convention on Contracts for the International Sale of Goods (CISG) and Iranian Civil Law Act were established for the sale of tangible goods. However, rapid technological advancements, particularly in the field of artificial intelligence, have introduced a new range of products into the realm of commerce—products that are often intangible, variable in performance, and inherently risky. This article seeks to address three fundamental questions regarding AI-based products: Can such products be considered goods? In cases of product malfunction, how is the boundary between non-delivery and non-conformity determined? What is the criterion for assessing conformity in high-risk technological products? An examination of the legislative history of the Vienna Convention and Iranian Civil Law Act reveals that uncertainties regarding its applicability to intangible products stem from differing legal foundations among member states and strict interpretations in Iranian law. Therefore, by employing a comparative interpretive approach, analyzing the suitability of rules, and examining the legal principles of the European Union, the United States, and the United Kingdom, this study demonstrates that the CISG and Iranian Law have the potential for a broad interpretation to encompass such products. However, this requires a rethinking of traditional concepts such as the nature of goods, delivery, conformity, and liability.