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The video tutorial explains how to write an invoice and a packing list, both essential documents for exporting and importing goods. An invoice is provided with purchased goods and has a specific format for international trade. It is used to verify the contents of shipments and calculate duties for importing countries. Due to customs regulations, invoices are mandatory for export and import declarations. The packing list, although not fully covered in the provided text, typically accompanies the invoice and details the actual contents of the shipment, aiding in customs clearance and logistics. Both documents are vital for smooth trading operations.