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In this tutorial, Robert, a US service coordinator, welcomes viewers to learn about completing a commercial invoice specific to Livingston. He begins by detailing the exporter field, where users must provide the full name and address of the exporter located in Canada. Next, he explains the ship to consignee field, which requires the full legal name, address, and IRS number for the location in the United States where the goods are being sent. Robert emphasizes that if the buyer differs from the consignee, the buyer's information should not be placed in this field. Lastly, he mentions indicating whether the transaction is related or not by checking the appropriate box.