Developing a model of the customs cargo handling process that allows making sound technological, design, and management decisions, changing input parameters, and carrying out long-term planning based on information on the occupancy of control points, customs zones of the border customs office, customs teams, throughput capacity of checkpoints, technical means of customs control and communication, types of customs regimes, and standardisation of the duration of all components of customs cargo handling. To develop a model of the customs cargo processing process, it is advisable to use systems of parallel information processing and parallel operation of objects, which include, for example, modelling with the help of Petri nets. The model developed on the basis of Petri nets for describing the customs cargo handling process shows that, in addition to being clear and easy to use, it makes it possible to take into account various probabilistic factors. Having developed a mathematical model of customs processing of cargo when vehicles cross the state border, it can be concluded that along with technological operations (time for customs clearance at the internal customs, time for customs procedures at the checkpoint), there are non-productive operations - downtime (time for waiting for customs clearance at the internal customs, time for waiting for customs procedures at the checkpoint), which significantly affect the time of customs border crossing. The mathematical apparatus of Petri nets will allow to study the dynamics of the system under study and its behaviour under different initial conditions. It has been found that the number of customs control and customs clearance officers has the greatest impact on the time of customs processing of goods; By building a mathematical model based on Petri nets, an effect of 1.11% was achieved. As a result of applying the developed mathematical model of the customs cargo processing process, an effect of 42 minutes was obtained.