The article aims to analyse forms of e-learning and how to use them in educational process for customs officers and university students at institutions of higher education, to analyse the existing e-learning being used at institutions of higher education and qualification advancement courses. It is concluded that the e-learning courses on customs matters that are available in the world are not used in full in university programmes or within the framework of the internal training organized at customs. The new EU customs officers training strategy envisages building uniform e-learning modules, where the training will be supported by the European Commission, but operated by the Member States. The author proposes defining common training needs, in order to undergo certain e-learning courses applying the best forms of learning, to organize and implement the learning process at the national level in accordance with certain form of learning.