Moreover, these websites also say that they will not report tax or customer information to the government or tax authorities. Some websites claim that customers can buy cigarettes as a gift, because UK government has made it possible to send cigarettes as a gift free of tax.424 These websites show that customers have the right to buy as long as the purchase is for personal use not for resale. Hence, apart from the cheap price of online cigarettes, all of these illegal advertisements are also incentives for customers to purchase cigarettes via the internet.