From: tabnak.ir
Subject: بخشنامه جدید گمرک برای سهولت واردات کالا
Date: Sun, 31 May 2026 00:25:33 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--4A54894BBD0FEEA9B3D48B2FC8FE6A70_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----4A54894BBD0FEEA9B3D48B2FC8FE6A70_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----4A54894BBD0FEEA9B3D48B2FC8FE6A70_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----4A54894BBD0FEEA9B3D48B2FC8FE6A70_MULTIPART_MIXED--
