Problems and criteria for controlling the reliability of customs information in the conditions of remote declaration of goods

The paper considers the task of modeling the process of remote declaration of goods in a global pandemic and the criteria for monitoring the reliability of customs information. The information contained in the cargo customs declarations submitted to the customs authorities remotely in digital format was considered as the main object of the study. The technique of information modeling of the process using a multidimensional information matrix is proposed. Criteria for verifying the reliability of these cargo customs declarations are given that are related to ensuring the completeness of customs payments.