The relevance of this study arises from the growing reliance on automated customs clearance systems that generate recommendations, alerts, and justifications in order to reduce processing time. However, the effectiveness of such systems depends on a scientifically grounded methodology for determining the optimal frequency of risk profile reviews and for improving quantitative risk assessment. The purpose of the study was to develop a mathematical model for verifying the accuracy of customs clearance using the apparatus of fuzzy logic in international cargo transportation. The research methods included the development of mathematical models and algorithms for their implementation. In particular, the mathematical apparatus of fuzzy logic was applied to determine the correctness of customs clearance of goods. It was shown that the identification of customs clearance objects using fuzzy logic apparatus allows to automate the processing of information that is given in the customs declaration, the consumer documents and technical documentation. And which is submitted to the customs authorities with the control of the legalness of the classification of goods using the apparatus of fuzzy logic. Recommendations were developed for the use of the fuzzy logic apparatus in an automated expert system to determine the correctness of customs clearance of goods. This system was intended to enhance control over the correctness of goods classification during customs clearance and to prevent evasion by participants of foreign economic activity from paying taxes in full and from complying with non-tariff regulation measures through violations of declaration rules for goods crossing the customs border of Ukraine. It was also aimed at reducing the time of customs clearance, providing direct solutions to complex and contradictory classification problems arising during clearance, and avoiding errors in the classification of goods
Prokudin et al. (Wed,) studied this question.