The tutorial guides users through creating a custom plugin for Strapi, focusing on building a system to analyze, import, and manage content data from various sources such as CSV files and RSS feeds. It begins with setting up Strapi and creating utility functions to validate and parse data from URLs and different content types, like XML and CSV, using parsers such as rss-parser and csv-parser. The guide elaborates on mapping data fields to Strapi's content types, allowing users to relate imported data fields with target content type fields. It also covers implementing an endpoint to analyze and import data, handling media files associated with the content, and providing an interface for users to manage field mappings. The tutorial culminates with the development of a History page to track user-initiated imports, allowing for actions like undoing imports and deleting import configurations. Additionally, it emphasizes the importance of creating controllers for better consistency and managing content types efficiently.