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The video tutorial teaches how to create an Excel commercial invoice for foreign exporters. It starts by entering the exporter and importer information, including the exporter's company name, address, tax code, and contact details in designated cells. The importer's information should also be filled in similarly. Important details include the purchase order number, invoice number, agreed currency, and the exporter's registration number. The exporter city code can be selected from a list. Additional elements covered include the purchase order date, invoice date, Incoterms selection, and the exporter's country. Each aspect is guided through dropdown lists for easy data entry.