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Again you are asking for an opinion. It appears this question relates to US companies advertising smoking in foreign countries where it is allowed. If the country allows advertising for smoking then a US company can advertise in that country legally. Ethics is whether it’s proper to advertise in a foreign country for something prohibited in the country where the company exists. You also need to address that not every cigarette company is based in the USA and those countries need to be classified differently. Clearly if the cigarette company is based in England and they allow advertising for smoking then their is less of an ethical issue if they are advertising in a different country where its allowed. This is where US companies ethics comes into play among competitors. The US company needs to advertise in a country that allows advertising to compete fairly with others that are advertising. This is solely an opinion. Ethically companies can be unethical and doing something legal.