From: tabnak.ir
Subject: بخشنامه جدید گمرک در مورد کالای همراه مسافر ابلاغ شد
Date: Tue, 02 Jun 2026 17:51:26 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--A51DDBC4B5B31411A04FD70765243EE4_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----A51DDBC4B5B31411A04FD70765243EE4_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----A51DDBC4B5B31411A04FD70765243EE4_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----A51DDBC4B5B31411A04FD70765243EE4_MULTIPART_MIXED--