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In this tutorial, Robert, a US service coordinator, introduces the completion of a specific commercial invoice for Livingston. He emphasizes that the process starts with filling in the exporter field, which requires the full name and address of the seller based in Canada. Next, he highlights the importance of the consignee field, where the destination in the US must be provided, including the consignee's full legal name, address, and IRS number. If the buyer differs from the consignee, the buyer's information should not be included here. Finally, Robert instructs users to indicate if the transaction is a related party transaction by checking the appropriate box on the form.