This document provides guidance for planning, designing, developing, implementing, maintaining and improving an effective and efficient business-to-consumer electronic commerce transaction (B2C ECT) system within an organization. It is applicable to any organization engaged in, or planning to be engaged in, a business-to-consumer electronic commerce transaction, regardless of size, type and activity. The focus of this document is on organizations that directly offer and provide products and services to consumers. This document is not intended to form part of a consumer contract or to change any rights or obligations provided by applicable statutory and regulatory requirements. This document aims to enable organizations to set up a fair, effective, efficient, transparent and secure B2C ECT system, in order to enhance consumers’ confidence in B2C ECTs and increase the satisfaction of consumers. It is aimed at B2C ECTs concerning consumers as a sub-set of customers. The guidance given in this document can complement an organization's quality management system.