From: tabnak.ir
Subject: مقررات تازه گمرکی برای واردات ایرانیان مقیم خارج
Date: Mon, 15 Jun 2026 14:49:15 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--596DEFD5671FAF594E57F948665F3A6F_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----596DEFD5671FAF594E57F948665F3A6F_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----596DEFD5671FAF594E57F948665F3A6F_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----596DEFD5671FAF594E57F948665F3A6F_MULTIPART_MIXED--
