** UBS upgrades Marlboro maker Altria Group MO.N to "neutral" from "sell" rating, says crackdowns on illicit vapes will benefit cigarette volumes

** Brokerage says increased customs inspections at the U.S. border are leading to more refusals or seizures of illicit vapour products by U.S. Customs and Border Protection

** Rapid growth of illicit vapes over the past five years is proving a significant headwind for tobacco companies - UBS

** Brokerage raises PT to $59 from $47, a ~1.5% upside to stock's last close

** Four of 15 brokerages rate the stock "buy" or higher, eight "hold" and three "sell"; their median PT is $58.34 - LSEG

** As of last close, stock up ~11.2% YTD

(Reporting by Prakhar Srivastava in Bengaluru)

((Prakhar.srivastava2@thomsonreuters.com))