Ok, I solved this problem myself. There is ARCoreOcclusionMaterial in GoogleARCore Content that helps occlude objects in vitrtual space. But it needs some improvements to work clear, you can’t just put this material to the object and have fun.
First you need to add Custon sRGB to linear convrersion in this material to fit camera image with unreal tonemapped image. Code of this node (or just node) you can find in GoogleARCorePassthroughCameraMaterial.
After this you have to update parameters from material parameter collection. In ARCoreUtils function library you can find UpdateARCoreOcclusionMaterialInstance that you need to call every frame. Just for test I did it in my Static mesh actor.
Now I finally have invisible occluders in my android mobile project.