The work is devoted to the development of a new modification of the finite element intended for the calculation of inhomogeneous composite shells of thin and medium thickness. The element is constructed on the basis of a universal three-dimensional isoparametric 8-node multilayer finite element of a continuous medium. The layers of the modified finite element are made of composite materials reinforced with continuous unidirectional fibers. Within the framework of a finite element model of a multilayer shell of stepwise variable thickness, a technique for modeling the properties of a unidirectional fibrous composite material has been developed, based on a method for structuring material inhomogeneities iby thickness and by plan. The shell can consist of an arbitrary number of layers of varying thickness bonded into a single piece. Each layer can have its own type of material: traditional or composite. Effective physical and mechanical characteristics of the layer material are determined using known micromechanical methods for predicting the thermoelastic constants of a fiber composite through the known physical characteristics of the matrix and fiber. The fibrous material of the layer is presented as homogeneous transversely isotropic with planes of isotropy normal to the direction of reinforcement. Additional variable parameters of the "basic" universal finite element are supplemented with new attributes that determine the thermoelastic properties of the composite components. The new parameters are related to the choice of the type of fibrous composite material in the layer of the finite element, to the setting of structural micromechanical parameters of its components, and to the setting of the reinforcement orientation angle. This allows the calculations to use both traditional and fiber-composite materials in layers of inhomogeneous shells. Numerical examples demonstrate the effectiveness of the developed approach.