Basic Ultra Light King Box cigarettes are a value-priced cigarette brand manufactured by Philip Morris USA, a subsidiary of Altria Group. The "UL" designation stands for Ultra Light, and the blue color coding on the packaging identifies this as the ultra light variety within the Basic lineup.

Basic cigarettes are offered in king size, packaged in a standard flip-top hard box containing 20 cigarettes per pack. The brand is positioned as an affordable alternative within the Philip Morris portfolio, delivering a lighter smoking experience consistent with the ultra light category.