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In this tutorial, Robert, a US service coordinator, guides viewers through completing a commercial invoice specific to Livingston. He emphasizes starting with the exporter field, which requires the full name and address of the exporter based in Canada. Next, he instructs viewers to fill in the consignee field, which should include the full legal name, address, and IRS number of the recipient in the United States. If the buyer differs from the consignee, that information should not be included in this section. Robert also mentions the importance of indicating whether the transaction is between related parties by checking the appropriate box on the form.