From: tabnak.ir
Subject: جزئیات بخشنامه جدید گمرک درباره واردات خودرو
Date: Tue, 16 Jun 2026 12:50:15 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--FF52D5B79668F32E9A1B44BBCFAF5B46_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----FF52D5B79668F32E9A1B44BBCFAF5B46_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----FF52D5B79668F32E9A1B44BBCFAF5B46_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico

iVBORw0KGgoAAAANSUhEUgAAADAAAAAwCAYAAABXAvmHAAALEUlEQVRoga2ae4xVxR3HPzPn3Lt3
d+8uj+VdKFiBSKWKrY9YUaHaLhqhKG3ERkODrcFHqbVpKEqqKdHUaitCUzWC+Gi1UbQhAWpNLE3K
asSYYAJVsIouj3Vx2WV32Xvv3nvOmf4x5zHn3HN3QZ3k5MydM/Ob7+83v9f8dgXff1cBoAAh9IME
4T/YICyQNggbpKUfYfnzgjWC025DLVGeBqVc3VcuKAc88+1iE6AXadSE3iQAGDCH9H9LY+zz8VDF
kArwSJ8JET3CxxPgUmDrzjA7hwIWxoCM3uYJBFNUjb75QyUFp+JrkCBUtEb5TITagnECNcUn4u/Y
huY3ESdRqx+JOeXUE7+F8oUr0r8jfAZS1WcIwkl0Af/BSQYYT0WlquapGvuLlD5IvSBt0edpygCl
fNJp9EU0lMrkqRuTPC18aXRVoq8MJkLd9ceDJ9D15Noko2lyTYzZpwy+VotpkyHZ2kYQAYlNCZhV
p3MAxgl8WVokiE4hQXfmBNh+l+DHc0X8BFRgrFSDj+Gq5kzbwJcE/upz4YEfCBpzhi8Umrgl4dnl
HldtuZfHzn+PFfNFgtnAZk4vmMgoWH0x8EvOF/x9wYesfv8PbF/pMnkUmIR/dbXgorbnEA88QG7B
Fayf9ga3fkcggkgePinEhxCwHG7CqbQJIwXrf1ghe8cK1KpVXLbuNnb+vMSM8Zr49HFw9/mdqFWr
wPOgsxN7yWIeOfNtbvy2iJ/CcM1zoPSZyUDCa6TSGIKwgl+0CiY+/2fUzp0azKZNnPnr5Wy73WFc
k2DdjyD/0FpEV1fktI8fp+7GpTwy71OmjRXR3qlOwGjFTs2E3yzOuvU+BOCWoHwCMnmivCNI6iw/
sTOSPP/7nKmSJy49SHb5MkSxGGUu+/bRMsLi3Jvm0Tr4DvLOO8FxzMwGTpygoTFDtvVKdrxLPNcJ
ufEf5cFgj5Z+3UiwsqCUYcSVXs3EaTQhYM0iScP990J3d7VbX7+e7408gly7ForFdCJbtzJ3ahmZ
jAsEjPjUBrug2KE3tRvCGVEu5BS0pFNTgHQVmj9LsmigDfXyy6mzVU8PPPoo7NgR85oxrI6DEhKV
jOIhrgEodIDTr08hkweR0Sm1ZkCAqugB5YFXAauuhiSi1lwv2LzMI3P9PVAu1569YYM23MR4mC4t
Xswbn9iowJCFH63LfVrq5T7AjVbVtcT20ifgDkYcFzugYRJYuSrQZrt5ns2UV/8CbW21J9XXQ2Mj
dHWlfhb5PIWbbmbtRk9fUNwSOH3aFr1ydKkJWnakxmUYsUTgT/bnuiU42Q6lY75NeKmbTx4tYO9e
lFJJc4ucycKFqB07UJMnB+LBUA7UDTfwSvdEOo58DH0H4ORBKHXFAEZIs5AbR1IbLGatuI9yH3iD
UTDBZ6TSpx+noJn0HF/VXPYddrjytiuYUPoMsWdPzLsIQNTVUdm4mQ2d0znnjiVkd7+J6OiIkuJp
0+h57GmWbTzO8RNFX1BmOmGKQkDjV7TnwcOSCikUyvOCQBboWErzXHALMNgNxU+hcBgGPuFI+0dc
87uD7PrZQ7BmDcqyYsvUypXscL/GXU9+zPWvZOj82zZUa6v+2NKC+9fn+eU/FPuPBOprSNbMpYSl
wduN4dD9S0dwyUxtp74bdUFBS3MWS0pqOB2feNQ53FXmu789yDOXrURt3Ai5nJbZokV88JNV3Pb4
YZRSbH+7l0sf7mbfuhfg4Yfxdu3i8Z7pPP36ceO+kLg3KLQzyU+DTHM4fPmsLHdelefQccdn+9o9
ikIH0hngnw/O5b5n99O2t1tLJAhgwq9MBI8MKhL6XpzNWKy/ZQq3lHYh9u/nwHU/ZeEfOzlwJB5X
RjfZXDmnifcOlXj/cImKU0NSQkDdKKgb46fouhIxtQVeW91MxoLpKw/huY7vhewmzhgLl3xjDFPH
t9O2N7wjGuIws8Ygy9TzyhWXO55o5+DiC6ifehG/v7udwmC18Xf3V3jxP921T1dYkB0BuTEgM9oL
KQ+BYsG5GR5f3sCUFsm6Hf14nsajGcg0Mve80eQyklH5TCKYpYCPHbkHQuA4Hg9u6agNrjZqHVmz
I7WqSJswdUBx1iT4zbX1LLkgQ8aCUkWx6V8nQ0h2QOTi2eMQQrB0/hQ2v3qIwmDSsE3J+x5Def4R
m+WO4QBLLV2rHuw8ZBr173Abl8YczJtlcfPlNgvPs7CtiOiWtwr893AlFGB4pZw9JYdSiktmj+bZ
1d9i5Z/2cfR4yZC4AVYHDKICVzBOPJuUtg77Vlb7cateG6awffsJZnqMahRcPMNiwTkWV8+xOWOs
pieECKN0b0Fx74u9qLBqp7BBYUnBjElR+nDd3Ilc8c3xvNR2gq1v9bDnoxLH+lwqjgEuqMxhZKxB
yVFmfKkGRa9oVX1W0NwAZ4yFmRMt5ky1uOBMi3O+apH3IZiglVIIIXA9xeoXejnYWcEsDgiu3aPG
5C0Ob/o6Wdu/IRlNKUV/SdHe5dDe5XLwmEtXv+JkSUtkYDAQul5nW5DLCPI5QUOdoLle0JIXjB8h
aWkSTBghaWmSNGSJqcZQTSnFUzsHWPFkN47r+l7JBTytQi3NNpZMJyaEBnH25Ayzp2RDyZhSCvpJ
5tOABHOUEayS42ZfKXjq9R5u39yP47iEtujbow2KuoyIFecCIuYmScBp40lgQzGS7CfXKaU4WfK4
55mPeey1fhzZROxygxfYgOBQV4Vi2SOfs2KgkhKt9TvJ0HBtuPkVR7F190nWPPMh+9t7dQotgsxU
heBDL9Qz4LLljV6WzR+VCqrWEScllgY0OT7UyfYVPba/U2DDtmPs3vcpnlPWDkLaRmodf+wgcVr9
XAcXzmhg1uTkZaYa4FBqkvQgwzF6sujxzkclXmrr55U3e+g41qOTxzBSNRILoEHN1e8LrmlT+o4p
mDAqwyPLJ7H4wmbfLr5gsSjRHFdRGPQ4cLTM7g+K/HtvgTf3D9DRNYBbHvDvH2YmKiE3PhYzCOuq
wS2vdbvCbtJRUUiEEJw9uY6ll47isrMbmTmpjjHNVk0vldZKZY9jvQ4dPQ7/6yjzyWcV9h8Z5IOj
ZQ4cHaSnv4znDOqboDdYnc4HW2VG6hMI0zKVSHFA0LrNH5Ug/UgpM4CFlJJ8zqKpQTI6bzOiQZLP
SerrpI4ZgKeg4ku2r+DR1efQV3TpK3gMll08z40uQuGlKHCHBthkGmLloG50YjACHjBjhxOUB+6A
r38AEg+LvqKk74TgiJE+VxEMI6NnvCNPMWRTKX1p6+ROiahCETAojL6ZC8WIBDqmvMSRpRRRVeId
GJlIKaSY47G+UROVWS15YRnzMEotcbp2XATCsPJqrBqoivKboJYfSspI9pRJIHHTMplThkjtPGSb
EiBNPILYH1CECupCScYSmWVVmuwPBEACJlKZTiq6KRxfGDLn3wUyPl1jbdITijgtO76pyYkx0SSS
8AJVYGMpd1JphXGCUhuq3ajVpgrcMF7PP8lIhZTxxVSJWmADFQklCTWZjhQcLP8yY+UI/jwRnbQy
+I2rSnzfSC42MufXhIKPhq8NQKUJeygBBeCFhf73hKx/qfHvCMnFQ9JKOQ0Dn01di/bRbiny0555
IVdxKSWphOX3AKz/PxXmrSue6qbTC1QrzUnE+iLW10YsbF31NY/StP6kpwrVJ+FWQ2BJV5sw3rCQ
m2QkxfMoYzypWrE4YG4cqkASmSGZWudepcOGV6lyz6LaZyS9nagajDUZbhIcTYyjGsZb5VITb1Nv
Yy4xZW4svzG+KUMAJpQw6uv+/wHqDR3MPycRhwAAAABJRU5ErkJggg==

----FF52D5B79668F32E9A1B44BBCFAF5B46_MULTIPART_MIXED--