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The tutorial demonstrates how to create a commercial invoice for exporting goods. Using the example of exporting a 20-foot container of furniture from the USA to Australia, the exporter selects their company (ABC Exports) and the consignee from a pre-saved list. Various fields are filled in, including the method of dispatch (by sea), type of shipment (FCL), vessel and voyage number, port of loading (Long Beach), and port of discharge (Sydney). The date of departure, invoice numbers, and other references are specified. The country of origin is noted as the USA, with Australia as the final destination. Payment terms are set at a 50% deposit with the balance due upon the bill of lading.