Vat on tooling cost

TOOLING COST CHARGED TO FOREIGN CUSTOMER. Billing in USD. Payment received through bank against invoice raised .Tooling property belongs to the foreign customer. However these tools are used for manufacture of goods as per the specification of foreign customer and these goods are exported. I want to know whether VAT will attract on such tooling cost as they are not physically exported. If tooling cost is amortized and shown in each export bill, whether VAT will attract in this case. Please guide.