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	Hunton Andrews Kurth LLP 档案号码: 041147.0000054
2024年11月1日

董事会
菲利普莫里斯国际股份有限公司。
677 华盛顿大道，1100套房。
康州史丹福，邮递区号 06901

回复： 根据表格S-3登记声明发行的证券的合法性

致收件人：

我们已经担任菲利普莫里斯国际股份有限公司，一间维珍尼亚州公司 (称为“薪酬”)，就2024年10月30日的条款协议（称为“条款协议”）的相关事宜，我们担任德意志银行证券有限公司、高盛及有限合伙公司、富国银行证券有限公司、巴克莱银行股份有限公司、花旗集团市场有限公司、瑞穗美国证券有限公司和瑞银证券有限公司之间的发行人及多家承销商代表（称为“承销商”），关于发行人向承销商出售总额7.5亿美元的4.375%到期于2027年的票面金额、7.5亿美元的4.625%到期于2029年的票面金额、7.5亿美元的4.750%到期于2031年的票面金额和7.5亿美元的4.900%到期于2034年的票面金额的债券（统称“证券”). 本《条款协议》已纳入参照2008年4月25日签署的承销协议（“承销协议”).

证券将根据2008年4月25日期的一份信托契约（以下简称"契约"）由发行人和美国汇丰银行国家协会（以下简称"银行"）之间签署的。抵押权契约）在发行人和美国汇丰银行美国国家协会，作为受托人（以下简称"银行"）之间。信托”).

根据Form S-3的规定项目16与Regulation S-k的规定项目601(b)(5)(i)，提供此意见。

在表达以下意见时，我们已检视并依赖我们满意的原件或副本，经过认证或其他标识，包括以下：

亚特兰大 奥斯汀 曼谷 北京 波士顿 布鲁塞尔 夏洛特 达拉斯 杜拜 休士顿
伦敦 洛杉矶 迈阿密 纽约 里士满 旧金山 东京 泰森斯 华盛顿特区

www.HuntonAk.com

我们还检验了发行人的原件或副本，经证明或以其他方式确认满足我们的要求，发行人及其他协议、公职人员证书、发行人或其他代表以及其他人的文件、证书和记录，以及我们认为必要或合适以支持本文所述意见的基础。在我们的审查中，我们假定所有自然人的法律能力，所有签名的真实性，提交给我们作为原件的所有文件的真实性，以及提交给我们作为认证或影印本的所有文件与真实原件文件的一致性。对于我们没有独立建立或验证的与本文所述意见和陈述有关的任何事实，我们已根据我们认为适当的范围，依赖于（i）发行人的官员和其他代表的口头或书面声明和陈述，以及（ii）公职人员和其他人的声明和证明。

本文件中所使用的以下术语具有下文所述的相应含义：

“Person「自然人或根据任何司法管辖区法律组织的法人。」

“交易文件“指代《条款协议》、《契约》和《证券》。

基于上述及 根据本文所述的限制、资格、例外情况和假设，我们认为：

我们对除(i) 纽约州适用法律、(ii) 维吉尼亚州适用法律及(iii) 美国适用法律之外的任何司法管辖区的法律不表达任何意见。本文中提到的「适用法律」系指根据我们的经验，通常适用于交易文件所考虑的这类交易的法律、规则及法规，而我们并未对任何特定法律、规则或法规的适用性进行任何特别调查，且这些法律并非本文中明确参考某特定法律或法律的意见的主题； 提供的, 然而该等参考不包括任何市政或其他地方法律、规则或法规，或任何与欺诈、劳工、证券、税务、保险、反垄断、洗钱、国家安全或环境有关的法律、规则或法规。

我们在此表达的意见 须遵循以下额外的假设和条件：

(i)            上述第1段中提出的有关发行人的有效存在和良好地位的意见，仅基于我们对相关公职人员的证书 及其他通信的审查。

(ii)            我们 在上述第二段的意见可能是：

(1)受适用的破产、清算、重组、停止支付、诈欺性转卖或转让或其他类似法律限制；以及债权人权利的相关法律。

(2)           受一般衡平原则的适用（无论在衡平程序或诉讼中考虑），包括但不限于，特定履行、禁制令或其他衡平救济可能无法获得，以及实质性、合理性、诚信和公平交易的概念。

(iii)            我们在上述第二段中表达的意见，关于该段所提及的任何条款中声明选择纽约法律为准据法的部分，仅是基于对纽约总体义务法 § 5-1401 的信赖而作的。 并且明确以假定其合法性、有效性、约束力及可执行性将由纽约州法院或在纽约坐镇的美国联邦法院根据纽约法律选择规则来裁定，包括上述 § 5-1401。我们对任何此类条款的合法性、有效性、约束力或可执行性，若由其他法院裁定，则不表达任何意见，我们提请您注意美国纽约南区地方法院的裁决， 在「雷曼兄弟商业公司诉中国五矿国际非铁金属贸易公司」一案，179 F. Supp. 2d 119 (S.D.N.Y. 2000)中，其中，包括与对上述 § 5-1401 在国内及国际交易中的可能宪法限制相关的意见。对于上述 § 5-1401 的任何宪法限制或其效力（如有）我们不表达任何意见，对于本文中所表达的任何意见亦然。

(iv)            We express no opinion as to the validity, effect or enforceability of any provisions:

(1)           purporting to establish evidentiary standards or limitations periods for suits or proceedings to enforce such documents or otherwise, to modify rules of contract construction, to establish certain determinations (including determinations of contracting parties and judgments of courts) as conclusive or conclusive absent manifest error, to commit the same to the discretion of any Person or permit any Person to act in its sole judgment or to waive rights to notice;

(2)           providing that the assertion or employment of any right or remedy shall not prevent the concurrent assertion or employment of any other right or remedy, or that each and every remedy shall be cumulative and in addition to every other remedy or that any delay or omission to exercise any right or remedy shall not impair any other right or remedy or constitute a waiver thereof;

(3)            relating to severability or separability;

(4)           purporting to limit the liability of, or to exculpate, any Person, including without limitation any provision that purports to waive liability for violation of securities laws;

(5)           purporting to waive damages;

(6)           that relate to indemnification, contribution or reimbursement obligations to the extent any such provisions (i) would purport to require any Person to provide indemnification, contribution or reimbursement in respect of the negligence, recklessness, willful misconduct or unlawful behavior of any Person, (ii) violate any law, rule or regulation (including any federal or state securities law, rule or regulation) or (iii) are determined to be contrary to public policy;

(7)           purporting to establish any obligation of any party as absolute or unconditional regardless of the occurrence or non-occurrence or existence or non-existence of any event or other state of facts;

(8)           purporting to obligate any party to conform to a standard that may not be objectively determinable or employing items that are vague or have no commonly accepted meaning in the context in which used;

(9)            purporting to require that all amendments, waivers and terminations be in writing or the disregard of any course of dealing or usage of trade;

(10)         relating to consent to jurisdiction insofar as such provisions purport to confer subject matter jurisdiction upon any court that does not have such jurisdiction, whether in respect of bringing suit, enforcement of judgments or otherwise;

(11)         purporting to limit the obligations of any party to the extent necessary to avoid such obligations constituting a fraudulent transfer or conveyance;

(12)         purporting to require disregard of mandatory choice of law principles that could require application of a law other than the law expressly chosen to govern the instrument in which such provisions appear;

(13)         purporting to waive the benefit or advantage of any stay, extension or usury law; or

(14)         purporting to waive rights to trial by jury or rights to object to jurisdiction based on inconvenient forum.

(v)            In making our examination of executed documents, we have assumed (except to the extent that we expressly opine above) (1) the valid existence and good standing of each of the parties thereto, (2) that such parties had the power and authority, corporate, partnership, limited liability company or other, to enter into and to incur and perform all their obligations thereunder, (3) the due authorization by all requisite action, corporate, partnership, limited liability company or other, and the due execution and delivery by such parties of such documents and (4) to the extent such documents purport to constitute agreements, that each of such documents constitutes the legal, valid and binding obligation of each party thereto, enforceable against such party in accordance with its terms. In this paragraph (v), all references to parties to documents shall be deemed to mean and include each of such parties, and each other person (if any) directly or indirectly acting on its behalf.

(vi)            Except to the extent that we expressly opine above, we have assumed that the execution and delivery of the Transaction Documents, and the incurrence and performance of the obligations thereunder of the parties thereto do not and will not contravene, breach, violate or constitute a default under (with the giving of notice, the passage of time or otherwise) (a) the certificate or articles of incorporation, certificate of formation, charter, bylaws, limited liability company agreement, limited partnership agreement or similar organic document of any such party, (b) any contract, indenture, mortgage, loan agreement, note, lease or other agreement or instrument, (c) any statute, law, rule, or regulation, (d) any judicial or administrative order or decree of any governmental authority, or (e) any consent, approval, license, authorization or validation of, or filing, recording or registration with, any governmental authority, in each case, to which any party to the Transaction Documents or any of its subsidiaries or any of their respective properties may be subject, or by which any of them may be bound or affected. Further, we have assumed the compliance by each such party, other than the Issuer, with all laws, rules and regulations applicable to it, as well as the compliance by the Issuer, and each other person (if any) directly or indirectly acting on its behalf, with all laws, rules and regulations that may be applicable to it by virtue of the particular nature of the business conducted by it or any goods or services produced or rendered by it or property owned, operated or leased by it, or any other facts pertaining specifically to it. In this paragraph (vi), all references to parties to the Transaction Documents, other than the first such reference, shall be deemed to mean and include each of such parties, and each other person (if any) directly or indirectly acting on its behalf.

(vii)            We express no opinion as to the effect of the laws of any jurisdiction in which any holder of any Security is located (other than the State of New York) that limit the interest, fees or other charges such holder may impose for the loan or use of money or other credit.

(viii)            Except to the extent that we expressly opine above, we have assumed that no authorization, consent or other approval of, notice to or registration, recording or filing with any court, governmental authority or regulatory body (other than routine informational filings, filings under the Securities Act and filings under the Securities Exchange Act of 1934, as amended) is required to authorize, or is required in connection with the transactions contemplated by the Transaction Documents, the execution or delivery thereof by or on behalf of any party thereto or the incurrence or performance by any of the parties thereto of its obligations thereunder.

We hereby consent to (i) the filing of this opinion with the SEC as an exhibit to the Issuer’s Current Report on Form 8-K filed on the date hereof; (ii) the incorporation by reference of this opinion into the Registration Statement and (iii) the reference to our firm under the caption “Legal Matters” in the Prospectus. By giving such consent, we do not admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the SEC promulgated thereunder.

The opinions and statements expressed herein are as of the date hereof only and are based on laws, orders, contract terms and provisions, and facts as of such date, and we disclaim any obligation to update this letter after such date or to advise you of changes of facts stated or assumed herein or any subsequent changes in law.