A VPN tunnel is an encrypted traffic passage between two endpoints. In this example, the VPN tunnel is between a local user running FortiClient with restricted internet access, and a remote FortiGate with unrestricted internet access. Restricted internet access will be simulated with a Web Filtering Profile that blocks google.com. You can create an SSL VPN tunnel or an IPsec VPN tunnel to connect to the remote FortiGate unit, and you will be able to bypass the web filter and browse to google.com.
The recipe for this video is available here.