thanks to all replies but im still confused as to the real rules THE cig tax issue is just the guards bribing me for having 4 ream's of cig's, yes i agree its me who should pay tax on arrival in uk AND NOT IN THE PHILIPPINES ! but im really trying to find the rules on the main issue and still find it hard to get correct info ? still waiting a reply (after 5 days) from my email to them ? good job im not stuck in NAIA