From: tabnak.ir
Subject: ابهام مواد۱۵۷، ۱۶۰و۱۶۳لایحه‌گمرک برطرف شد
Date: Wed, 22 Jul 2026 04:59:46 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--74CB755F033B7CBCA9DCB23EB4F27364_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----74CB755F033B7CBCA9DCB23EB4F27364_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sPiA8aGVh
ZD4gPG1ldGEgaHR0cC1lcXVpdj0iQ29udGVudC1UeXBlIiBjb250ZW50PSJ0ZXh0L2h0bWw7IGNo
YXJzZXQ9VVRGLTgiPiA8bGluayByZWw9InNob3J0Y3V0IGljb24iIGhyZWY9ImZhdmljb24uaWNv
Ij4gPGxpbmsgaHJlZj0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFp
bi9jc3MvY29udGVudF8xMDE3MTIuY3NzIiB0eXBlPXRleHQvY3NzIHJlbD1zdHlsZXNoZWV0PiA8
dGl0bGU+2KfYqNmH2KfZhSDZhdmI2KfYr9ux27Xbt9iMINux27bbsNmI27Hbttuz2YTYp9uM2K3Z
h+KAjNqv2YXYsdqpINio2LHYt9ix2YEg2LTYrzwvdGl0bGU+IDwvaGVhZD4gPGJvZHkgY2xhc3M9
InNhdmVfYm9keSI+ICAgICA8ZGl2IGNsYXNzPSJzYXZlX3BhZ2UiIHN0eWxlPSJkaXJlY3Rpb246
IHJ0bCI+ICAgICAgICAgPGRpdiBjbGFzcz0icHJpbnRfbG9nb19jIj4gCTxpbWcgc3JjPSJodHRw
czovL2Nkbi50YWJuYWsuaXIvY2xpZW50L3RoZW1lcy9mYS9tYWluL2ltZy9wcmludF9sb2dvLmdp
ZiIgY2xhc3M9ImNlbnRlcl9pbWciPiA8L2Rpdj4gPGRpdiBjbGFzcz0ibmV3c19wcmludF9jb250
YWluZXIiPiAgICAgPGRpdiBjbGFzcz0ibmV3c19ydXRpdHIiPjwvZGl2PiAgICAgPGRpdiBjbGFz
cz0idGl0bGVfYyI+2KfYqNmH2KfZhSDZhdmI2KfYr9ux27Xbt9iMINux27bbsNmI27Hbttuz2YTY
p9uM2K3Zh+KAjNqv2YXYsdqpINio2LHYt9ix2YEg2LTYrzwvZGl2PiAgICAgICAgICA8ZGl2IGNs
YXNzPSJuZXdzX3ByaW50X2NvbnRlbnQiPiAgICAgICAgIDxkaXYgY2xhc3M9InJ1dGl0ciBwcmlu
dF9pZCI+2qnYryDYrtio2LE6INux27jbttu427XbtzwvZGl2PiAgICAgICAgIDxkaXYgY2xhc3M9
InJ1dGl0ciBwcmludF9kYXRlIj7Yqtin2LHbjNiuOiDbsNu2INi02YfYsdmK2YjYsSDbsduz27nb
sCAtINux27k627HbszwvZGl2PiAgICAgICAgIDxkaXYgY2xhc3M9IndyYXBwZXIiPjwvZGl2PiAg
ICAgPC9kaXY+ICAgICA8ZGl2IGNsYXNzPSJib2R5Ij48ZGl2IHN0eWxlPSJ0ZXh0LWFsaWduOiBq
dXN0aWZ5OyI+2LPYrtmG2q/ZiNuMINqp2YXbjNiz24zZiNmGINin2YLYqti12KfYr9uMINmF2KzZ
hNizINio2Kcg2KjbjNin2YYg2KfbjNmGINqp2Ycg2K/YsSDZhti02LPYqiAgINi52LXYsSDYp9mF
2LHZiNiyINin24zZhiDaqdmF24zYs9uM2YjZhiDYp9io2YfYp9mF4oCM2YfYp9uMINmF2YjYrNmI
2K8g2YXZiNin2K8g27Hbtdu32Iwg27HbttuwINmIINux27bbsyDZhNin24zYrdmHINin2YXZiNix
ICAg2q/Zhdix2qnbjCDYqNix2LfYsdmBINi02K/YjOKAjCDar9mB2Ko6INio2LHYsdiz24wg2Ygg
2KrYtdmI24zYqCDZhdmI2KfZgdmC2KrigIzZhtin2YXZh+KAjNmH2KfbjCDar9mF2LHaqduMINmF
24zYp9mGINin24zYsdin2YYg2KjYpyAgINqp2LTZiNix2YfYp9uM24wg2KfYsiDYrNmF2YTZhyDY
utmG2KfYjCDYp9qp2YjYp9iv2LEg2Ygg2obbjNmGINin2LIg2KzZhdmE2Ycg2K/Ys9iq2YjYsdqp
2KfYsdmH2KfbjCDYp9uM2YYg2YbYtNiz2Kog2KjZiNivLiAgICAgICAgICAgICAgICAgIDwvZGl2
PjxkaXYgc3R5bGU9InRleHQtYWxpZ246IGp1c3RpZnk7Ij4gICAgICAgICAgICAgICAgICAgICAg
ICAgICAgPC9kaXY+PGRpdiBzdHlsZT0idGV4dC1hbGlnbjoganVzdGlmeTsiIGlkPSJkaXZOZXdz
UGFnZURldGFpbCI+ICAgICAgICAgICAgICAgICAgPHNwYW4gaWQ9InNwbk5ld3NEZXRhaWwiPiAg
ICAgICAgICAgICAgICAgICAgICA8cCBkaXI9InJ0bCIgc3R5bGU9InRleHQtYWxpZ246IGp1c3Rp
ZnkiPiAgCdio2Ycg2q/Ystin2LHYtCDYrtin2YbZhyDZhdmE2KrYjCAi2LPbjNiv2LnZhNuMINmF
2YjYs9mI24zigIzYrNix2YEiICAg2KrYtdix24zYrSDaqdix2K86INin2LnYttin24wg2qnZhduM
2LPbjNmI2YYg2KfZgtiq2LXYp9iv24wg2YXYrNmE2LMg2K/YsSDZhti02LPYqiDYudi12LEg2KfZ
hdix2YjYsiAo24zaqdi02YbYqNmHINu2ICAg2LTZh9ix24zZiNixKSDYrtmI2K8g2YXYp9iv2Yfi
gIzZh9in24wg27Hbtdu32Iwg27HbttuwINmIINux27bbsyDZhNin24zYrdmHINin2YXZiNixINqv
2YXYsdqp24wg2qnZhyDYqNmHINmF2LHYp9i52Kcg2q/YsNin2LTYqtmHICAg2KjZiNivINix2Kcg
2KjYsdix2LPbjCDZiCDYqti12YjbjNioINqp2LHYr9mG2K8uPC9wPiAgPHAgZGlyPSJydGwiIHN0
eWxlPSJ0ZXh0LWFsaWduOiBqdXN0aWZ5Ij4gIAnZhtmF2KfbjNmG2K/ZhyDZhdix2K/ZhSDYotio
2KfYr9in2YYg2K/YsSDZhdis2YTYsyDYtNmI2LHYp9uMINin2LPZhNin2YXbjCDYr9ix2KjYp9ix
2Ycg2LLZhdin2YYg2KjYsdix2LPbjCDZhdin2K/Zh+KAjNmH2KfbjCAgINux27Xbt9iMINux27bb
sCDZiCDbsdu227Mg2YTYp9uM2K3ZhyDYp9mF2YjYsSDar9mF2LHaqduMINiv2LEg2LXYrdmGINi5
2YTZhtuMINin2YHYstmI2K86INin2q/YsSDYp9uM2YYg2YXZiNi22YjYuSDYr9ixICAg2K/Ys9iq
2YjYsSDaqdin2LEg2YXYrNmE2LMg2YLYsdin2LEg2Kjar9uM2LHYryDYqNmHINin2K3YqtmF2KfZ
hCDZgdix2KfZiNin2YYg2YbZhdin24zZhtiv2q/Yp9mGINmF2LHYr9mFINiv2LEg2YXYrNmE2LMg
2LXYqNitICAg2YHYsdiv2KcgKNiv2YjYtNmG2KjZhyDZh9mB2Kog2LTZh9ix24zZiNixKSDYp9uM
2YYg2YXZiNin2K8g2LHYpyDYqNix2LHYs9uMINmF24zigIzaqdmG2YbYry48L3A+ICA8cCBkaXI9
InJ0bCIgc3R5bGU9InRleHQtYWxpZ246IGp1c3RpZnkiPiAgCdmI24wg2KfYr9in2YXZhyDYr9in
2K86INio2LHYsdiz24wg2Ygg2KrYtdmI24zYqCDZhdmI2KfZgdmC2KrigIzZhtin2YXZh+KAjNmH
2KfbjCDar9mF2LHaqduMINmF24zYp9mGINin24zYsdin2YYg2KjYpyAgINqp2LTZiNix2YfYp9uM
24wg2KfYsiDYrNmF2YTZhyDYutmG2KfYjCDYp9qp2YjYp9iv2LEg2Ygg2obbjNmGINin2LIg2KzZ
hdmE2Ycg2K/Ys9iq2YjYsdqp2KfYsdmH2KfbjCDZhti02LPYqiDYudi12LEg2KfZhdix2YjYsiAg
INqp2YXbjNiz24zZiNmGINin2YLYqti12KfYr9uMINmF2KzZhNizINio2YjYry48L3A+ICA8cCBk
aXI9InJ0bCIgc3R5bGU9InRleHQtYWxpZ246IGp1c3RpZnkiPiAgCdiz2K7Zhtqv2YjbjCDaqdmF
24zYs9uM2YjZhiDYp9mC2KrYtdin2K/bjCDZhdis2YTYsyDYqNinINio24zYp9mGINin24zZhiDa
qdmHINmF2YjYp9mB2YLYqtmG2KfZhdmHINiq2KzYp9ix24wg2KLYstin2K8g2YXbjNin2YYgICDY
p9uM2LHYp9mGINmIINiz2YjYsduM2Ycg2YbYrtiz2KrbjNmGINmF2YjYp9mB2YLYqtmG2KfZhdmH
INiv2LEg2KfbjNmGINiy2YXbjNmG2Ycg2KfYs9iq2Iwg2KrYo9qp24zYryDaqdix2K86INio2LEg
2KfYs9in2LMg2KfbjNmGICAg2YXZiNin2YHZgtiq4oCM2YbYp9mF2Ycg2K/ZiCDaqdi02YjYsSDY
qNin24zYryDYr9ixINmF2K/YqiDYstmF2KfZhiDZhdi02K7YtduMINmF24zYstin2YYg2YjYsdmI
2K/bjCDar9mF2LHaqduMINiu2YjYryDYsdinICAg2obZh9in2LEg2K/Ysdi12K8g2qnYp9mH2LQg
2K/Zh9mG2K8uPC9wPiAgICAgICAgICAgICAgICAgIDwvc3Bhbj4gICAgICAgICAgICAgIDwvZGl2
PjwvZGl2PiAJPGRpdiBjbGFzcz0id3JhcHBlciI+PC9kaXY+IDwvZGl2PiAgICAgPC9kaXY+IDwv
Ym9keT4gPC9odG1sPg==

----74CB755F033B7CBCA9DCB23EB4F27364_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----74CB755F033B7CBCA9DCB23EB4F27364_MULTIPART_MIXED--