tcp.smtp:

192.:allow,RELAYCLIENT="",HELOREQ="0",DNSBLSKIP="1",RELAYREJ="0",SPFBEHAVIOR="0",MOREIP="0",RECIPCNT="0"
127.:allow,RELAYCLIENT="",CHKUSER="1",HELOREQ="0",DNSBLSKIP="1",RELAYREJ="0",SPFBEHAVIOR="0",MOREIP="0",RECIPCNT="0"
:allow,HELOREQ="0",DNSBLSKIP="1",RELAYREJ="0",SPFBEHAVIOR="0",MOREIP="0",RECIPCNT="0"

qmail-smtpd/run:

#!/bin/sh
QMAILQUEUE="/var/qmail/bin/qmail-scanner-queue" ; export QMAILQUEUE
QMAILDUID=`id -u vpopmail`
NOFILESGID=`id -g vpopmail`
MAXSMTPD=`cat /var/qmail/control/concurrencyincoming`
LOCAL=`head -1 /var/qmail/control/me`
if [ -z "$QMAILDUID" -o -z "$NOFILESGID" -o -z "$MAXSMTPD" -o -z "$LOCAL" ]; then
echo QMAILDUID, NOFILESGID, MAXSMTPD, or LOCAL is unset in
echo /var/qmail/supervise/qmail-smtpd/run
exit 1
fi
if [ ! -f /var/qmail/control/rcpthosts ]; then
echo "No /var/qmail/control/rcpthosts!"
echo "Refusing to start SMTP listener because it'll create an open relay"
exit 1
fi
exec /usr/local/bin/softlimit -m 40000000 \
/usr/local/bin/tcpserver -v -R -l "$LOCAL" -x /etc/tcp.smtp.cdb -c "$MAXSMTPD" \
-u "$QMAILDUID" -g "$NOFILESGID" 0 smtp \
/var/qmail/bin/qmail-smtpd kinetica.cl \
/home/vpopmail/bin/vchkpw /usr/bin/true 2>&1

iptables:

    0     0 DROP       all  --  eth0   *       127.0.0.0/8          0.0.0.0/0           
    0     0 DROP       all  --  eth0   *       127.0.0.0/16         0.0.0.0/0           
   27  1994 DROP       all  --  *      *       81.223.103.162       0.0.0.0/0