From: tabnak.ir
Subject: ابلاغ قانون جدید گمرکی پس از 40 سال
Date: Fri, 12 Jun 2026 14:42:42 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--57791B4952D7FE1F780AE305E0330AED_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----57791B4952D7FE1F780AE305E0330AED_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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=

----57791B4952D7FE1F780AE305E0330AED_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----57791B4952D7FE1F780AE305E0330AED_MULTIPART_MIXED--
