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In this tutorial, the focus is on writing invoices and packing lists for trading. Both documents are crucial for exporting and importing cargo, and must be submitted to freight forwarders or customs brokers. An invoice is a document that accompanies purchased goods and has a specific format for international trade. It’s used to verify the contents of shipments and calculate duties owed by the importing country, serving as a declaration requirement for customs. The packing list, although not detailed in the excerpt, also plays an important role in detailing the units and specifications of the shipped goods.