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/etc/amavis/README.l10n is in amavisd-new 1:2.7.1-2ubuntu3.

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The actual contents of the file can be viewed below.

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$Id: README.l10n 742 2005-12-26 17:15:22Z hmh $

First of all, read /usr/share/doc/amavisd-new/README.customize.gz

Amavisd-new is UTF8-aware, and it will do character-set conversion when dealing
with DSN templates.  The full unicode codespace is available, if used with the
proper encodings... and you have to use the proper encodings if you don't want
your DSNs to be flagged as more charset-challenged SPAM by other systems.

ALWAYS respect the charset when adding l10n files.

Amavisd-new does charset conversion twice: one when reading the text files with
localized templates (to internal perl UTF8), and another when writing the email
notification (from internal perl UTF8 to $hdr_encoding and $bdy_encoding).

Headers will be RFC2047-encoded if they have any codepoints not allowed by
RFC2822 after the charset conversions.  The body text charset encoding is
inserted in the proper MIME header.

More details are available in /usr/share/doc/amavisd-new/RELEASE_NOTES.gz