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In this tutorial, the focus is on writing an invoice and packing list for trading. Invoices and packing lists are crucial documents for exporting cargo and are required for submission to freight forwarders or customs brokers during importation. An invoice serves as a document confirming the purchase of goods, typically found in online shopping, and includes a specific format for international trade. It details the contents of export and import transactions and helps calculate applicable duties for the importing country. Due to customs regulations, invoices are necessary for export and import declarations. The packing list also plays a significant role, although it is not fully discussed in the provided text.