{
  "id": "traceability-matrix",
  "title": "Typology of e-commerce actors",
  "chartNumber": 1,
  "report": {
    "title": "Smuggling: The Role of the State and E-commerce Platforms",
    "publisher": "Insight LAC",
    "authors": [
      "Ana Basco",
      "Paula Garnero",
      "Lautaro Ramirez"
    ],
    "url": "https://estudios.insightlac.com"
  },
  "sources": [
    {
      "organization": "Insight LAC, en base a OCDE (2019), UNCTAD, DETL y ECDE (2024), Lin et al. (2017) y Messina (2015)",
      "publication": "Contrabando: el rol del Estado y de las plataformas de e-commerce",
      "year": 2026
    }
  ],
  "provenance": "verified",
  "note": null,
  "url": "https://estudios.insightlac.com/ecommerce/en/#trazabilidad-por-plataforma",
  "attribution": "Source: Insight LAC, “Smuggling: The Role of the State and E-commerce Platforms”",
  "columns": [
    "Architecture",
    "Traceability level",
    "Relationship",
    "Examples",
    "Traceability"
  ],
  "rows": [
    [
      "Marketplace",
      "High traceability",
      "B2B",
      "Mercado Libre B2B / Alibaba / Nubiz / industrial portals",
      "Structured tax withholding / Full transaction history"
    ],
    [
      "Marketplace",
      "High traceability",
      "B2C",
      "Mercado Libre · OnCity / Provincia Compras / Temu · Shein / Despegar · Kavak / TikTok Shop (expanding)",
      "Full transaction history / Seller reporting to ARCA"
    ],
    [
      "Marketplace",
      "High traceability",
      "C2C",
      "Mercado Libre C2C / OLX / second-hand and auctions",
      "Seller identity not always verified / Regulatory grey area in informal resale"
    ],
    [
      "Own store",
      "Medium traceability",
      "B2B",
      "SAP Commerce / Own wholesale portals",
      "Seller manages its own channel / No direct withholding"
    ],
    [
      "Own store",
      "Medium traceability",
      "B2C",
      "Tiendanube · Empretienda / Shopify / Frávega · Garbarino · Farmacity",
      "Brands' own websites / No direct withholding"
    ],
    [
      "Own store",
      "Medium traceability",
      "C2C",
      "Uncommon / Not a usual model in C2C",
      ""
    ],
    [
      "Conversational channel",
      "Low or no traceability",
      "B2B",
      "Email / WhatsApp Business",
      "Order coordinated without a visible public platform / No transaction record"
    ],
    [
      "Conversational channel",
      "Low or no traceability",
      "B2C",
      "Instagram · TikTok / WhatsApp / Facebook",
      "Public showcase or private coordination / Transaction outside the platform / No tax withholding or actual record"
    ],
    [
      "Conversational channel",
      "Low or no traceability",
      "C2C",
      "Facebook Marketplace / WhatsApp groups / Telegram",
      "Coordinates but does not record the transaction / Opaque by design / No record of any kind"
    ]
  ]
}