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# vim: ft=markdown
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title = 'Regionaldirektion fuer Zölle und indirekte Steuern'
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summary = ''
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date = '2023-07-29T17:01:28+02:00'
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# lastmod = ''
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# categories = [ 'spam' ]
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# tags = []
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# showBreadcrumbs = true
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# showDate = false
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# showReadingTime = false
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# showWordCount = false
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# showPagination = false
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feed_exclude = true
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#site_exclude = true
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+++
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Okay this is probably one of the “better” mails that I got in my Junk mail folder.
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## The mail body
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```
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Sehr geehrter Kunde,
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Ihr Post Ag Paket: Nr. CA001550110AT, versandt am 28.07.2023, wird bearbeitet.
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Damit wir Ihr Paket liefern können, werden dem Importeur die
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Mehrwertsteuerkosten erneut in Rechnung gestellt.
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Nach den geltenden Zollbestimmungen ist jede Einfuhr aus einem Land außerhalb
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der Europäischen Gemeinschaft mit einem Handelswert von mehr als 22 EUR
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unabhängig von der Art der Waren steuerpflichtig *.
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* Artikel 134-I und II-1 ° des CGI: GESETZ Nr. 2012-1510 vom 03. Mai 2017 –
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Art. 68 (V) Die Validierung des Paysafecard-Guthabens für die Zahlung von
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Zollgebühren ist gültig.
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Um die Zustellung Ihres Pakets für Ihre Heimatadresse zu ermöglichen, bitten
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wir Sie, Ihre nicht bezahlten Zollgebühren zu regulieren, indem Sie die
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folgenden Schritte ausführen, um die Zustellung Ihres Pakets abzuschließen:
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1. Kaufen Sie einen Paysafecard PIN-Code online (50 EUR)
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2. Senden Sie den PIN-Code (16 Ziffern) an folgende Adresse:
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contact@bpostpay.com
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Grüße,
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Zoll Kundendienst
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```
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This is by far the best german that I've seen so far in spam mails (although
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it is not perfect).
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## The mail body source (html)
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```html
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<p><strong>Sehr geehrter Kunde,</strong></p>
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<p>Ihr Post Ag Paket: Nr. CA001550110AT, versandt am 28.07.2023, wird bearbeitet. Damit wir Ihr Paket liefern können, werden dem Importeur die Mehrwertsteuerkosten erneut in Rechnung gestellt.<br />
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Nach den geltenden Zollbestimmungen ist jede Einfuhr aus einem Land außerhalb der Europäischen Gemeinschaft mit einem Handelswert von mehr als 22 EUR unabhängig von der Art der Waren steuerpflichtig *.<br />
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* Artikel 134-I und II-1 ° des CGI: GESETZ Nr. 2012-1510 vom 03. Mai 2017 – Art. 68 (V) Die Validierung des Paysafecard-Guthabens für die Zahlung von Zollgebühren ist gültig.<br />
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Um die Zustellung Ihres Pakets für Ihre Heimatadresse zu ermöglichen, bitten wir Sie, Ihre nicht bezahlten Zollgebühren zu regulieren, indem Sie die folgenden Schritte ausführen, um die Zustellung Ihres Pakets abzuschließen:<br />
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<br />
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<a href="https://wkv.com" rel="noreferrer" target="_blank">1. Kaufen Sie einen Paysafecard PIN-Code online (50 EUR)</a><br />
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2. Senden Sie den PIN-Code (16 Ziffern) an folgende Adresse: <a href="mailto:contact@bpostpay.com">contact@bpostpay.com</a></p>
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<p> </p>
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<p><br />
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Grüße,<br />
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Zoll Kundendienst</p>
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<p> </p>
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```
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## The mail source (base64)
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Some information has been removed for privacy.
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```mail
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Return-Path: <www-data@universal.at>
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Received: from compute6.internal (compute6.nyi.internal [10.202.x.xx])
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by sloti44n20 (Cyrus 3.9.0-alpha0-592-ga9d4a09b4b-fm-defalarms-20230725.001-ga9d4a09b) with LMTPA;
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Sat, 29 Jul 2023 10:14:11 -0400
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X-Cyrus-Session-Id: sloti44n20-1690640051-1433308-2-7816971425445839177
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X-Sieve: CMU Sieve 3.0
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X-Spam-known-sender: no ("Email failed DMARC policy for domain")
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X-Spam-sender-reputation: 563 (domain; noauth)
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X-Spam-score: 26.0
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X-Spam-hits: BAYES_50 0.8, DCC_CHECK 1.1, DCC_REPUT_99_100 1.4,
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HEADER_FROM_DIFFERENT_DOMAINS 0.249, HTML_MESSAGE 0.001,
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HTML_MIME_NO_HTML_TAG 0.377, KHOP_HELO_FCRDNS 0.001, ME_NOAUTH 0.01,
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ME_QUARANTINE 5, ME_SC_NH -0.001, ME_SENDERREP_NEUTRAL 0.001,
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ME_VADESPAM_HIGH 3, ME_VADE_X1 0.001, MIME_HTML_ONLY 0.1,
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RCVD_IN_INVALUEMENT24 2, RCVD_IN_SBL_CSS 3, RCVD_IN_ZEN_LASTEXTERNAL 8,
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RDNS_DYNAMIC 0.982, SPF_FAIL 0.001, SPF_HELO_FAIL 0.001,
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T_SCC_BODY_TEXT_LINE -0.01, LANGUAGES de, BAYES_USED user,
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SA_VERSION 3.4.6
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X-Spam-source: IP='202.151.182.86', Host='ppp-202.151.182.86.revip.proen.co.th',
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Country='TH', FromHeader='at', MailFrom='at'
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X-Spam-charsets: from='utf-8', subject='utf-8', html='UTF-8'
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X-IgnoreVacation: yes ("Email failed DMARC policy for domain")
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X-Resolved-to: dominic@...
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X-Delivered-to: dominic@...
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X-Mail-from: www-data@universal.at
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Received: from mx5 ([10.202.2.204])
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by compute6.internal (LMTPProxy); Sat, 29 Jul 2023 10:14:11 -0400
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Received: from mx5.messagingengine.com (localhost [127.0.0.1])
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by mailmx.nyi.internal (Postfix) with ESMTP id 6F2E727200BB
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for <dominic@...>; Sat, 29 Jul 2023 10:14:10 -0400 (EDT)
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Received: from mailmx.nyi.internal (localhost [127.0.0.1])
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by mx5.messagingengine.com (Authentication Milter) with ESMTP
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id 5CC9613B011.38BA027200B3;
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Sat, 29 Jul 2023 10:14:10 -0400
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ARC-Seal: i=1; a=rsa-sha256; cv=none; d=messagingengine.com; s=fm3; t=
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1690640050; b=RB8RZH6MaPuZaUbzTFgaC/5rRbzXOq7TE/Vm82v8OREaZ9vMNn
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83TLV8ZQPRNVDRYlEyx0o1U7HgFxlHBtjDTdyos8NF3dcaXF2i4sRHV36OmQyrBA
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pbX2RBVqk16STfLZNDJzJPHUm/kqVa58wu/PiGwOcJDsqqjhMwHrgtaY7xnk6yaY
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pI8Unbd8IEmWCF1oFkd7/m6bi2gP155WzrQ+ODNb/5Eg7d6aL3YjM5bPgMiKb6Lq
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3xZkpuZrCwRvz3jfR4+hotROsrBajIaw7gTF8WCWHK2HMqa0OCjHMqmImU09V6rz
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QBZa6FGnpsUIrn7eZl6SN5HGHTSQOW3Rne2g==
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ARC-Message-Signature: i=1; a=rsa-sha256; c=relaxed/relaxed; d=
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messagingengine.com; h=date:to:from:subject:message-id
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:mime-version:content-type:content-transfer-encoding; s=fm3; t=
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1690640050; bh=w6oJ3S7Y/Us7PijzHL1aoBLxm4XbhO51kHjEeQQTcrY=; b=D
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BUheUZvKRDgkQ24PtWSGgyiglWyhYTY35uyvqlP19C6QYo4r9qC1wU+IccuDFR1N
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U0rE2UA4HAmvwxlzl/GQn9hB2hvY+VGSL1Olfi6VhboUITHkbAy6qYYLEvMvzIvR
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HLrjKBTEWe8y88UFCI0YDXr0iZRURoKwKcPlgOXCAj7cHNZMauHM76i04GlE+Sdf
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fByK+dkRNrzIR3wCchRc2vQT95QeTL6l1GfxksjEum5s9cnjdvM12Om8HiKe2gV2
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Ncx+sCNuyLaSl6zg8sjgRkfEheEYj5EeH5F5qrPnYIxVEUo6Lv/ye0LNVAbKMxcl
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S21gpYpzGzcLyLmWKQJHA==
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ARC-Authentication-Results: i=1; mx5.messagingengine.com;
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x-csa=none;
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x-me-sender=none;
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x-ptr=fail smtp.helo=universal.at
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policy.ptr=ppp-202.151.182.86.revip.proen.co.th;
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bimi=skipped (DMARC did not pass);
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arc=none (no signatures found);
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dkim=none (no signatures found);
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dmarc=fail policy.published-domain-policy=reject
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policy.applied-disposition=quarantine
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policy.evaluated-disposition=reject
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policy.override-reason=local_policy policy.arc-aware-result=fail
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(p=reject,d=quarantine,d.eval=reject,override=local_policy,arc_aware_result=fail)
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policy.policy-from=p header.from=post.at;
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iprev=pass smtp.remote-ip=202.151.182.86
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(ppp-202.151.182.86.revip.proen.co.th);
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spf=fail smtp.mailfrom=www-data@universal.at smtp.helo=universal.at
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X-Disposition-Quarantine: Quarantined due to DMARC policy
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X-ME-Authentication-Results: mx5.messagingengine.com;
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x-aligned-from=fail;
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x-return-mx=pass header.domain=post.at policy.is_org=yes
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(MX Records found: mxb-00221601.gslb.pphosted.com,mxa-00221601.gslb.pphosted.com);
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x-return-mx=pass smtp.domain=universal.at policy.is_org=yes
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(MX Records found: universal-at.mail.protection.outlook.com);
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x-tls=pass smtp.version=TLSv1.3 smtp.cipher=TLS_AES_256_GCM_SHA384
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smtp.bits=256/256;
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x-vs=spam:high score=500 state=1
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Authentication-Results: mx5.messagingengine.com;
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x-csa=none;
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x-me-sender=none;
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x-ptr=fail smtp.helo=universal.at
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policy.ptr=ppp-202.151.182.86.revip.proen.co.th
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Authentication-Results: mx5.messagingengine.com;
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bimi=skipped (DMARC did not pass)
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Authentication-Results: mx5.messagingengine.com;
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arc=none (no signatures found)
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Authentication-Results: mx5.messagingengine.com;
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dkim=none (no signatures found);
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dmarc=fail policy.published-domain-policy=reject
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policy.applied-disposition=quarantine
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policy.evaluated-disposition=reject
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policy.override-reason=local_policy policy.arc-aware-result=fail
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(p=reject,d=quarantine,d.eval=reject,override=local_policy,arc_aware_result=fail)
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policy.policy-from=p header.from=post.at;
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iprev=pass smtp.remote-ip=202.151.182.86
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(ppp-202.151.182.86.revip.proen.co.th);
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spf=fail smtp.mailfrom=www-data@universal.at smtp.helo=universal.at
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X-ME-VSCause: gggruggvucftvghtrhhoucdtuddrgedviedrieekgdejudcutefuodetggdotefrodftvf
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curfhrohhfihhlvgemucfhrghsthforghilhdpggftfghnshhusghstghrihgsvgdpuffr
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tefokffrpgfnqfghnecuuegrihhlohhuthemuceftddtnecuogfhohhrsghiugguvghnff
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homhgrihhnucdlhedttddmnecujfgurhepfffvhffukffrgggtgfeshhgsjhdttddtjeen
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ucfhrhhomheprfhoshhtrdgrthcuoehnohhrvghplhihsehpohhsthdrrghtqeenucggtf
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frrghtthgvrhhnpeehgfelhefgieeiheekkeelvdfgleehieffvdeivdeufeffveehteej
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udevhfejieenucffohhmrghinhepfihkvhdrtghomhenucfkphepvddtvddrudehuddrud
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ekvddrkeeinecuufhprghmkfhppedvtddvrdduhedurddukedvrdekieenucfhohhrsghi
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ugguvghnffhomhgrihhnpeifkhhvrdgtohhmnecuufhprghmufhusghjvggtthepreertf
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gvghhiohhnrghlughirhgvkhhtihhonhcufhptrhcukgpnlhhlvgcuuhhnugcuihhnughi
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rhgvkhhtvgcuufhtvghuvghrnhenucfuphgrmhetlhhphhgrufhusghjvggttheprhgvgh
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hiohhnrghlughirhgvkhhtihhonhhfuhhriiholhhlvghunhguihhnughirhgvkhhtvghs
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thgvuhgvrhhnnecuufhprghmtehlihgrsheprfhoshhtrdgrthenucfuphgrmhetlhhphh
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grtehlihgrshepphhoshhtrghtnecuvehluhhsthgvrhfuihiivgeptdenucfrrghrrghm
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pehinhgvthepvddtvddrudehuddrudekvddrkeeipdhhvghlohepuhhnihhvvghrshgrlh
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drrghtpdhmrghilhhfrhhomhepoeiffiifqdgurghtrgesuhhnihhvvghrshgrlhdrrght
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qe
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X-ME-VSScore: 500
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X-ME-VSCategory: spam:high
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X-ME-CSA: none
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Received-SPF: fail
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(universal.at: Sender is not authorized by default to use 'www-data@universal.at' in 'mfrom' identity (mechanism '-all' matched))
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receiver=mx5.messagingengine.com;
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identity=mailfrom;
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envelope-from="www-data@universal.at";
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helo=universal.at;
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client-ip=202.151.182.86
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Received: from universal.at (ppp-202.151.182.86.revip.proen.co.th [202.151.182.86])
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(using TLSv1.3 with cipher TLS_AES_256_GCM_SHA384 (256/256 bits)
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key-exchange X25519 server-signature RSA-PSS (2048 bits) server-digest SHA256)
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(No client certificate requested)
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by mx5.messagingengine.com (Postfix) with ESMTPS id 38BA027200B3
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for <dominic@...>; Sat, 29 Jul 2023 10:14:09 -0400 (EDT)
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Received: by universal.at (Postfix, from userid 33)
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id 2537762620; Sat, 29 Jul 2023 11:35:30 +0000 (UTC)
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Date: Sat, 29 Jul 2023 11:35:30 +0000
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To: dominic@...
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From: =?utf-8?Q?Post=2eat?= <noreply@post.at>
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Subject: =?utf-8?Q?=e2=9c=88=ef=b8=8fRegionaldirektion=20f=c3=bcr=20Z=c3=b6lle=20und=20indirekte=20Steuern?=
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Message-ID: <2cf35f10e46774fe43c684a13bae1866@202.151.182.86>
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X-Priority: 3
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MIME-Version: 1.0
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Content-Type: text/html; charset=UTF-8
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Content-Transfer-Encoding: base64
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X-TUID: jE8aYgkCdmDh
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PHA+PHN0cm9uZz5TZWhyIGdlZWhydGVyIEt1bmRlLDwvc3Ryb25nPjwvcD4NCg0KPHA+SWhyIFBv
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c3QgQWcgUGFrZXQ6IE5yLiBDQTAwMTU1MDExMEFULCB2ZXJzYW5kdCBhbSAyOC4wNy4yMDIzLCB3
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aXJkIGJlYXJiZWl0ZXQuIERhbWl0IHdpciBJaHIgUGFrZXQgbGllZmVybiBrJm91bWw7bm5lbiwg
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d2VyZGVuIGRlbSBJbXBvcnRldXIgZGllIE1laHJ3ZXJ0c3RldWVya29zdGVuIGVybmV1dCBpbiBS
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ZWNobnVuZyBnZXN0ZWxsdC48YnIgLz4NCk5hY2ggZGVuIGdlbHRlbmRlbiBab2xsYmVzdGltbXVu
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Z2VuIGlzdCBqZWRlIEVpbmZ1aHIgYXVzIGVpbmVtIExhbmQgYXUmc3psaWc7ZXJoYWxiIGRlciBF
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dXJvcCZhdW1sO2lzY2hlbiBHZW1laW5zY2hhZnQgbWl0IGVpbmVtIEhhbmRlbHN3ZXJ0IHZvbiBt
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ZWhyIGFscyAyMiBFVVIgdW5hYmgmYXVtbDtuZ2lnIHZvbiBkZXIgQXJ0IGRlciBXYXJlbiBzdGV1
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ZXJwZmxpY2h0aWcgKi48YnIgLz4NCiogQXJ0aWtlbCAxMzQtSSB1bmQgSUktMSAmZGVnOyBkZXMg
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Q0dJOiBHRVNFVFogTnIuIDIwMTItMTUxMCB2b20gMDMuIE1haSAyMDE3ICZuZGFzaDsgQXJ0LiA2
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OCAoVikgRGllIFZhbGlkaWVydW5nIGRlcyBQYXlzYWZlY2FyZC1HdXRoYWJlbnMgZiZ1dW1sO3Ig
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ZGllIFphaGx1bmcgdm9uIFpvbGxnZWImdXVtbDtocmVuIGlzdCBnJnV1bWw7bHRpZy48YnIgLz4N
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ClVtIGRpZSBadXN0ZWxsdW5nIElocmVzIFBha2V0cyBmJnV1bWw7ciBJaHJlIEhlaW1hdGFkcmVz
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c2UgenUgZXJtJm91bWw7Z2xpY2hlbiwgYml0dGVuIHdpciBTaWUsIElocmUgbmljaHQgYmV6YWhs
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dGVuIFpvbGxnZWImdXVtbDtocmVuIHp1IHJlZ3VsaWVyZW4sIGluZGVtIFNpZSBkaWUgZm9sZ2Vu
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ZGVuIFNjaHJpdHRlIGF1c2YmdXVtbDtocmVuLCB1bSBkaWUgWnVzdGVsbHVuZyBJaHJlcyBQYWtl
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dHMgYWJ6dXNjaGxpZSZzemxpZztlbjo8YnIgLz4NCiZuYnNwOzxiciAvPg0KPGEgaHJlZj0iaHR0
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cHM6Ly93a3YuY29tIiByZWw9Im5vcmVmZXJyZXIiIHRhcmdldD0iX2JsYW5rIj4xLiBLYXVmZW4g
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U2llIGVpbmVuIFBheXNhZmVjYXJkIFBJTi1Db2RlIG9ubGluZSAoNTAgRVVSKTwvYT48YnIgLz4N
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CjIuIFNlbmRlbiBTaWUgZGVuIFBJTi1Db2RlICgxNiBaaWZmZXJuKSBhbiBmb2xnZW5kZSBBZHJl
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c3NlOiZuYnNwOyZuYnNwOzxhIGhyZWY9Im1haWx0bzpjb250YWN0QGJwb3N0cGF5LmNvbSI+Y29u
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dGFjdEBicG9zdHBheS5jb208L2E+PC9wPg0KDQo8cD4mbmJzcDs8L3A+DQoNCjxwPjxiciAvPg0K
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R3ImdXVtbDsmc3psaWc7ZSw8YnIgLz4NClpvbGwgS3VuZGVuZGllbnN0PC9wPg0KDQo8cD4mbmJz
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cDs8L3A+
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```
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## Why is this email invalid?
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As from the headers we can see that this was probably a host called `universal.at`
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that accepted some email from the webserver (probably using mod_php, mod_cgi or
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something like that). That host then sent the email to the MX server of my mail
|
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provider using _ESMTPS_. Several mechanism failed (DMARC/SPF), the remote ip address
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translated into `ppp-202.151.182.86.revip.proen.co.th`.
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Besides all that technical stuff, customs service will never ask for money via
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email. Usually you get a notification in your letter box that tells you where you
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can get your letter/parcel and what you have to pay for customs.
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I got already a bunch of parcels from outside Austria and they never billed round
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values like 50€.
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If you get mails from users that actually **authenticate** on their SMTP servers,
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you usually read something like **ESMTPA** in one of the first `Received:` headers.
|
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Where SMTP is the protocol, E tells you the connection was encrypted and A means the
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user has been authenticated. Now you gonna look on which server the authentication
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took place; the first `Received:` header of an email from me typically looks like this:
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```
|
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Received: by mail.messagingengine.com (Postfix) with ESMTPA for <dominic@...>;
|
|
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|
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|
|
Sun, 23 Jul 2023 14:14:27 -0400 (EDT)
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```
|
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