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In this tutorial, Robert, a US service coordinator, guides viewers on completing the Livingston-specific commercial invoice. He emphasizes starting with the exporter field, which requires the full name and address of the Canadian seller. Next, he instructs filling in the ship-to consignee field with the location in the US where goods are shipped, including the full legal name and IRS number. If the buyer differs from the consignee, he notes not to include buyer information in this section. Lastly, Robert mentions indicating whether the transaction is a related party transaction by checking the appropriate box on the form.