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We discuss results of magnetohydrodynamical model simulations of plasma dynamics in the proximity of the heliopause (HP). The model is shown to fit details of the magnetic field variations observed by Voyager 1 spacecraft during the transition from the heliosphere to the local interstellar medium (LISM). We propose an interpretation of magnetic field structures observed by Voyager 1 in terms of fine-scale physical processes. Our simulations reveal an effective transport mechanism of relatively dense LISM plasma across the reconnecting HP into the heliosphere. The mechanism is associated with annihilation of magnetic sectors in the heliospheric plasma near the HP.