Headquartered in Brussels, Belgium, it develops agreed rules on customs procedures and provides advice and assistance to customs services. It has established an international standard classification of commodities called the Harmonized Commodity Description and Coding System, which is used to classify goods for tariff purposes the application of tariffs. The WCO has 174 members; see World Customs Organization member states. The current Secretary General is Michel Danet (1999-2008) from France.
The WCO does not deal with tariff and trade disputes; these issues fall under the jurisdiction of the World Trade Organization.
In June 2005, the WCO adopted the Framework of Standards to Secure and Facilitate Global Trade ("SAFE"),
an international instrument containing 17 standards that promotes security, trade facilitation, anti-corruption, and revenue collection.
On 28 June 2008, Kunio Mikuriya from Japan was elected Secretary General of the organisation and will take office on 1 January 2009. Martyn Dunne from New Zealand was elected Chair of Council replacing Tapani Erling of Finland (2006-2008).