ZBot trojan attached to contract

A new variant of the ZBot trojan is attached to an email with your contract details. Possible subject lines are:
Contract of settlements
Contract of retirements
Permit for retirement
Loan contract
The contents of the message:
Dear customers,
We have prepared a contract and added the paragraphs that you wanted to see in it. Our lawyers made alterations on the last page. If [...]

“Parcel requires declaration” virus

The UPS Trojan has changed its characteristics but the general concept remains the same. An email that is sent from the customs regarding a parcel that is awaiting delivery for you. Attached a .zip file with malware.
The email comes with one of these subject lines:
Your parcel is at the customs office
Parcel requires declaration
Customs, please read
Customs [...]