The structural characteristics, valence states, and distribution of cerium ions between the components in In2O3–CeO2 and SnO2–CeO2 nanocomposites fabricated using the impregnation method were studied. X-ray photoelectron spectroscopy (XPS) and energy-dispersive X-ray spectroscopy (EDX) were used to show that, during impregnation, cerium ions are not included into In2O3 crystals and are disposed only on their surface in the form of nano-sized crystallites or amorphous clusters. On the other side, under the contact of CeO2 clusters with a surface of SnO2 matrix crystals, cerium ions penetrate into the surface layer of these crystals. In contrast to an In2O3–CeO2 system, where the addition of CeO2 does not affect the conduction activation energy, where cerium oxide is added to SnO2, the observed increase in the resistance of a SnO2–CeO2 composite is accompanied by a sufficient increase in activation energy. These data and the XPS spectra confirm the modification of the surface layers of conductive SnO2 crystals as, a result of the penetration of cerium ions into these layers.