From: tabnak.ir
Subject: پيش‌‏نويس قانون جديد گمرک تدوين شد
Date: Thu, 28 May 2026 04:50:01 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--6EC80B464B9180C815E06E46D0F27618_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----6EC80B464B9180C815E06E46D0F27618_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----6EC80B464B9180C815E06E46D0F27618_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----6EC80B464B9180C815E06E46D0F27618_MULTIPART_MIXED--