The article identifies the most relevanttheoretical and applied problems of the digital transformation of the customs regulation institute. The integrative paradigm of the development of the institution of customs regulation and its current state are outlined. Definitions of the concepts “digital customs” and “intellectualdigital customs” are formulated. The concept, processes and methodology of intellectualization of the information environment of the customs system, the processes of customs regulation and management are described. The methodological basis of the presented research is a holistic evolutionary approach, the idea of which is the unity of the elements of the customs system model, reflecting its features in the conditions of evolution, as well as the conditions and dynamics of its institutional environment.#COMESYSO1120 © 2020, The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG.