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According to news reports, the recent surge in smuggled cigarettes in the Philippines may have factored in the decline of tobacco excise tax collections, from a high of P174 billion in 2021 to just P134 billion last year.

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At a duty-free outlet, foreigners are exempt from import taxes and local sales taxes (often called VAT, short for value-added tax, or GST, short for goods and services tax)

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Marlboro Ultra Lights constituted the largest share of some 1.5 million packs that Philip Morris Albania sent for dismantlement to the general directorate of taxation in 2010, in order to recoup taxes paid for their sale