From: tabnak.ir
Subject: اشکالات اساسی در قانون جدید گمرک
Date: Wed, 27 May 2026 18:50:25 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--7DEBA0EE83B17E62E3CC7687D580AA6F_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----7DEBA0EE83B17E62E3CC7687D580AA6F_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----7DEBA0EE83B17E62E3CC7687D580AA6F_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----7DEBA0EE83B17E62E3CC7687D580AA6F_MULTIPART_MIXED--
