Dear K.Wichai,
After discussion with Revenue Department about charge back the depreciation for tooling usage.
They confirm can be charge such as “Tooling service charge” (it can amend description) but DMT has to plus VAT 7% for output vat.
In case, DMH asking the possible to charge DMT for tooling service charge, they advise that there are a business range of criteria of charge license, brand ,and know-how approximate 4%
If DMH charge addition it may conflict duplicate