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In this video tutorial, Matt from ARC Transportation explains the concept of a commercial invoice, which is a crucial document for international shipments to facilitate customs clearance. Customs agencies require this invoice to quickly identify the product, its origin, and its monetary value to calculate applicable taxes, tariffs, and duties. The responsibility for these charges is determined by Incoterms, which are explained in a linked video. To create a commercial invoice, you need to provide specific information, including details about both the buyer (importer or consignee) and the seller (exporter).