How does consumption tax work for selling goods overseas?

I’ve been approached with a business proposal from a friend.
Basically just selling goods online, except shipping them overseas to target market first.

So i know profits are taxable, and the consumption tax paid in Japan is deductible against taxes, right? But what about tue consumption tax paid when inventory is shipped for storage in the target location overseas?
I assume you cant get out of that, you essentially get taxed twice for consumption.

Sorry if this is a stupid question, i just don’t want to get too involved if i don’t understand it. He couldn’t answer this to me which seems like a big point. I’d rather not get involved without knowing such things