Study Guide

2. E-Commerce

2.3. Models

The WCO Framework of Standards focuses on Business‑to‑Consumer (B2C), Business‑to‑Business (B2B), and Consumer‑to‑Consumer (C2C) transactions. However, other e‑commerce models are also recognized. For example, DHL identifies eight different models (What is E-commerce: Definition and Types | DHL Global), including Consumer‑to‑Business (C2B), Business‑to‑Government (B2G), Consumer‑to‑Government (C2G), Government‑to‑Business (G2B), and Government‑to‑Consumer (G2C). These models differ based on the relationship between the buyer and seller in online transactions. Below is a more detailed breakdown.

Model

Description

Examples

Business-to-Consumer (B2C)

The most common e-commerce model, where businesses sell products or services directly to individual consumers. These transactions typically involve high-volume, low-value shipments, which are central to cross-border e-commerce growth.

•    An online shoe store selling sneakers for personal use

•    Amazon selling directly to individuals

•    Walmart selling products through its website

Business-to-Business (B2B)

Businesses sell goods or services to other businesses, often involving raw materials, components, or wholesale goods. These transactions usually require more formal customs procedures and higher-value declarations. Some B2B transactions ultimately support B2C sales (B2B → B2C).

•    Slack selling communication services to other businesses

•    A company providing raw materials to a manufacturer

Consumer-to-Consumer (C2C)

Online transactions between individual consumers. While often informal, C2C trade has grown significantly due to digital platforms and social commerce. These transactions are typically facilitated by a third-party platform.

•    An individual selling a used book on eBay

•    A user selling their old phone on Facebook Marketplace

Consumer-to-Business (C2B)

Individuals offer products or services to businesses. This includes freelance work, digital content, and user-generated products.

•    A freelance graphic designer offering services to a company

•    A photographer selling images to a stock photo website

Business-to-Government (B2G)

Businesses sell products or services to government agencies or public entities. These transactions typically involve formal procurement processes and strict compliance requirements.

•    Software and hardware

•    Consulting services

•    Specialized equipment

Consumer-to-Government (C2G)

Individuals provide goods or services to government agencies. While less common, this can include specialized skills or niche services offered through digital platforms.

Specialized skills or niche services offered through digital platforms.

Government-to-Business (G2B)

Governments sell products, data, or services directly to businesses, often through online portals or digital platforms.

Government agencies providing access to datasets or regulatory services.

Government-to-Consumer (G2C)

Governments provide services directly to citizens online. These are typically service-based rather than goods-based transactions.

•    Tax filings

•    License renewals

•    Applications for government services

 

Note

For the purposes of this module, our focus is on the sale of goods rather than services.