From: tabnak.ir
Subject: دستورالعمل جدید دولت برای واردات
Date: Wed, 10 Jun 2026 19:30:39 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--9E7F179A26D733D44572725F39FB0790_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----9E7F179A26D733D44572725F39FB0790_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----9E7F179A26D733D44572725F39FB0790_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----9E7F179A26D733D44572725F39FB0790_MULTIPART_MIXED--
