What you need:
The most important thing is obviously the credit card. You can get these many places, but the quality of them will vary from where you buy them or how you get them. Another thing you need is a proxy or way to hide your IP address. This is pretty basic for most. You need this to prevent people from tracing you. There are different types (VPN, SOCKS, RDP). Last thing you need is a drop or place to ship the carded item. You can find this yourself or find someone you can trust to receive the package for you and ship to you or sell it for you.
There are shops and hackers, and other non-private ways of getting cards. The kind of card you want if you want to card anything of real resell value (Electronics, jewlery, etc) is a Live and Private card. This means that the card is valid and no other carder has used it besides you. Some shops are good, but others aren't. Same with Hackers. Hackers can get cards by Spamming or hacking db's. Hacked cards are better imo because spammed cards have a tendency to have incorrect billing information. Shop around and try not to get ripped
Proxies/Hiding Your IP:
There are a few different types of Proxies or methods good for carding. My preference is the SOCKS5 Proxy. It is an absolutely secure proxy that hides your DNS as well and many clients will allow you to conveniently choose a location you want your IP address to refelct, which is necessary to do if you want to card the most secure sites. RDP's work good for people that are in smaller countries. These allow you to control a remote computer, so you basically see the desktop of another computer and your IP is changed. And VPN's are secure for your IP, but easily detected by websites, so many sites won't let your card info go though if you're using a VPN.
A drop is somewhere that you can ship your goods to without being traced. You can make friends with a person working for a shipper and have them deliver all the goods you tell them to you. Or you can a house that no one is occupying if you're in a big city or town and have goods shipped there. Also, you can use PO boxes with fake names. There are many ways. Be creative, but don't ship to your house...
How to card:
Carding is basically as easy as putting the card information into a website's checkout, but there are many ways that you can be stopped from getting your goods by these sites' security. Many sites check your IP address. If it is blacklisted or it has been recorded by them as being used for fraud they will block your purchase from going through and also kill your card (putting a block on it from the bank). So make sure you use a fresh and private SOCKS or good RDP. VPN's will most likely be blacklisted, but there are always sites that don't check IP address, so it's up to you to figure out the security of each site and what works from site to site. Some sites require that all billing information be correct (including phone number), while some only require zip code, and others may just require card number and expiration date (You can order pizza like this ). Every site is different, but gradually more sites are stepping up their security, so you have to stay ahead. Also, the most secure sites use phone verification. This means they need you to call them from the billing address phone number or answer a voicemail and receive a code from that number. Watch out for these sites. They are tough to crack (example = Tigerdirect for expensive orders). Some sites will only call you or require this if the info is incorrect, so you can avoid alot of problems by just having good cards and having the correct information. Other sites, like Amazon, will have a team looking for signs of fraudulant activity. This means that if you create a new account and right away buy something like an iPhone they might get bank to verify the purchase, which will cause the card to die. So, for some sites you even have to try to act like a real customer to get your goods past. Bottom line is you have to figure out the security of the sites you want to get goods from so you can know how to use your card and for how much you should charge.