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The tutorial demonstrates how to create a commercial invoice for exporting furniture from the USA to Australia. It starts with selecting the exporter, in this case, "ABC Exports," and choosing the consignee from a pre-saved list. The method of dispatch is set to sea, and the type of shipment is specified as FCL (Full Container Load). Key details such as the vessel name, voyage number, port of loading (Long Beach), port of discharge (Sydney), departure date, and final destination are entered. On the invoice, additional fields include invoice numbers, bill of lading, country of origin (USA), country of destination (Australia), and payment terms, which are described as a 50% deposit with the balance due upon bill of lading.