展覽5.1

	Hunton Andrews Kurth LLP 檔案號碼: 041147.0000054
2024年11月1日

董事會
菲利普莫里斯國際股份有限公司。
677 華盛頓大道，1100套房。
康州史丹福，郵遞區號 06901

回覆： 根據表格S-3登記聲明發行的證券的合法性

致收件人：

我們已經擔任菲利普莫里斯國際股份有限公司，一間維珍尼亞州公司 (稱為“薪酬”)，就2024年10月30日的條款協議（稱為“條款協議”）的相關事宜，我們擔任德意志銀行證券有限公司、高盛及有限合夥公司、富國銀行證券有限公司、巴克萊銀行股份有限公司、花旗集團市場有限公司、瑞穗美國證券有限公司和瑞銀證券有限公司之間的發行人及多家承銷商代表（稱為“承銷商”），關於發行人向承銷商出售總額7.5億美元的4.375%到期於2027年的票面金額、7.5億美元的4.625%到期於2029年的票面金額、7.5億美元的4.750%到期於2031年的票面金額和7.5億美元的4.900%到期於2034年的票面金額的債券（統稱“證券”). 本《條款協議》已納入參照2008年4月25日簽署的承銷協議（“承銷協議”).

證券將根據2008年4月25日期的一份信託契約（以下簡稱"契約"）由發行人和美國匯豐銀行國家協會（以下簡稱"銀行"）之間簽署的。抵押權契約）在發行人和美國匯豐銀行美國國家協會，作為受託人（以下簡稱"銀行"）之間。信託”).

根據Form S-3的規定項目16與Regulation S-k的規定項目601(b)(5)(i)，提供此意見。

在表達以下意見時，我們已檢視並依賴我們滿意的原件或副本，經過認證或其他標識，包括以下：

亞特蘭大 奧斯汀 曼谷 北京 波士頓 布魯塞爾 夏洛特 達拉斯 杜拜 休士頓
倫敦 洛杉磯 邁阿密 紐約 里士滿 舊金山 東京 泰森斯 华盛顿特区

www.HuntonAk.com

我們還檢驗了發行人的原件或副本，經證明或以其他方式確認滿足我們的要求，發行人及其他協議、公職人員證書、發行人或其他代表以及其他人的文件、證書和記錄，以及我們認為必要或合適以支持本文所述意見的基礎。在我們的審查中，我們假定所有自然人的法律能力，所有簽名的真實性，提交給我們作為原件的所有文件的真實性，以及提交給我們作為認證或影印本的所有文件與真實原件文件的一致性。對於我們沒有獨立建立或驗證的與本文所述意見和陳述有關的任何事實，我們已根據我們認為適當的範圍，依賴於（i）發行人的官員和其他代表的口頭或書面聲明和陳述，以及（ii）公職人員和其他人的聲明和證明。

本文件中所使用的以下術語具有下文所述的相應含義：

“Person「自然人或根據任何司法管轄區法律組織的法人。」

“交易文件“指代《條款協議》、《契約》和《證券》。

基於上述及 根據本文所述的限制、資格、例外情況和假設，我們認為：

我們對除(i) 紐約州適用法律、(ii) 維吉尼亞州適用法律及(iii) 美國適用法律之外的任何司法管轄區的法律不表達任何意見。本文中提到的「適用法律」係指根據我們的經驗，通常適用於交易文件所考慮的這類交易的法律、規則及法規，而我們並未對任何特定法律、規則或法規的適用性進行任何特別調查，且這些法律並非本文中明確參考某特定法律或法律的意見的主題； 提供的, 然而該等參考不包括任何市政或其他地方法律、規則或法規，或任何與欺詐、勞工、證券、稅務、保險、反壟斷、洗錢、國家安全或環境有關的法律、規則或法規。

我們在此表達的意見 須遵循以下額外的假設和條件：

(i)            上述第1段中提出的有關發行人的有效存在和良好地位的意見，僅基於我們對相關公職人員的證書 及其他通信的審查。

(ii)            我們 在上述第二段的意見可能是：

(1)受適用的破產、清算、重組、停止支付、詐欺性轉賣或轉讓或其他類似法律限制；以及債權人權利的相關法律。

(2)           受一般衡平原則的適用（無論在衡平程序或訴訟中考慮），包括但不限於，特定履行、禁制令或其他衡平救濟可能無法獲得，以及實質性、合理性、誠信和公平交易的概念。

(iii)            我們在上述第二段中表達的意見，關於該段所提及的任何條款中聲明選擇紐約法律為準據法的部分，僅是基於對紐約總體義務法 § 5-1401 的信賴而作的。 並且明確以假定其合法性、有效性、約束力及可執行性將由紐約州法院或在紐約坐鎮的美國聯邦法院根據紐約法律選擇規則來裁定，包括上述 § 5-1401。我們對任何此類條款的合法性、有效性、約束力或可執行性，若由其他法院裁定，則不表達任何意見，我們提請您注意美國紐約南區地方法院的裁決， 在「雷曼兄弟商業公司訴中國五礦國際非鐵金屬貿易公司」一案，179 F. Supp. 2d 119 (S.D.N.Y. 2000)中，其中，包括與對上述 § 5-1401 在國內及國際交易中的可能憲法限制相關的意見。對於上述 § 5-1401 的任何憲法限制或其效力（如有）我們不表達任何意見，對於本文中所表達的任何意見亦然。

(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.