Customs authorities have been delegated to fulfil the following strictly defined functions - to collect money in the form of customs duties, to protect the internal market, to facilitate the international trade, to ensure safe flow of goods across the national borders, and to detect attempts of illegal importation of prohibited goods into the country. The way customs authorities organise their work in each country depends on such variables as national priorities, geographical location, state resources, management style etc. Customs authorities may be combined within a single institution with tax authorities and different border authorities. The conventional quantitative and qualitative data analysis methods of economics, including various analytical methods to study problem elements and process components, and to use them afterwards to synthesise interconnections or formulate regularities as well as inductive and deductive methods were used for this research paper. The aim of the research topic is to create an Institutional division of customs administrations. The following tasks were established to reach the set aim of the study: —— to research the basic models of customs administrations; —— to identify characteristics of each basic models of customs administrations; —— to identify characteristics for the division of the customs administrations by their institutional affiliation. The research resulted in the creation of the Institutional division of customs administrations according to the typology model which distinguishes the following customs administrations basic models - Customs Department, Inland Revenue Department, Revenue Department, Customs Agency, and the Border Control Agency.