Cigars wrapped in natural tobacco leaf versus homogenized or reconstituted tobacco leaf may be treated differently under both trade classification and FDA regulatory frameworks. Natural-leaf-wrapped cigars are generally considered premium products and command higher prices, while homogenized-wrapper products are more common in mass-market cigarillos. Importers should ensure the product description on entry documents accurately reflects wrapper composition.

Importers of cigars must hold a valid TTB importer's basic permit and are responsible for federal excise tax on tobacco products, which is assessed based on the cigar's retail selling price or weight depending on the product type. Excise tax must be paid before the cigars are released from customs custody, and importers should coordinate with a customs broker experienced in tobacco entries to ensure correct tax computation and timely payment.