Resumen:
Guatemala and Honduras concluded the process of negotiation and inauguration of the Customs Union, this platform of deeper integration allowed the increase of trade, the growth of the productive chains and the more immediate access of the supply of products of both countries, while they hope it will become a support for the development of companies and productivity, helping to improve their competitiveness. This model began to work in three border control posts: El Florido, Agua Caliente - Corinto and Entre Ríos. This research sought to identify which of the stages of the economic integration process was applied in this progress and through a census which is considered a descriptive method analisis the information on a total population was obtained. The results showed that the customs union has benefits for Honduras, but also that there is a clear advantage for Guatemala, since in light of the information collected it is shown that this country has been more benefited than Honduras, due to the fact that the exportable base of Honduras is mostly made up of agricultural products while Guatemala exports more manufactured products, another reason is that Honduras has a higher tax burden compared to Guatemala. Finally, having analyzed the stages of economic integration, it is concluded that, of these, the one that applies is the free trade zone or area and it is expected to be able to continue advancing gradually in the process with the purpose of a better economic development and improve the quality of life of the inhabitants of the States Parties. It should be noted that it is very important that within the customs union process there be some mechanism that allows the competent authorities to ensure that the merchandise that is entering through the borders of the customs territory complies with the specifications considered within the agreement in such a way that can be measured the risks that an agreement of this magnitude entails and that there is no one country that benefits more than another, but these control mechanisms should not hinder the customs process but speed up and facilitate trade.