You can find the #12A/B at most of the online ski tool shops. Tognar, Artechski, Uthskigear & Slidewright.
Some taps will require a tap handle.
Also note, generally only skis with a titanal layer on top will require tapping.
I am pretty good with tools so I either use a binding jig or free hand the holes.
If you are not comfortable with free hand drilling, you can use a hand held guide like the Big Gator for drilling the holes.
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The drill bit required is usually printed on the ski top sheet or side wall.
This is the top sheet of a pair of Kendo.
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It specified a 4.1 x 9.5 mm drill bit. Very standard for a ski with a titanal layer on top.
This is the legend on the side wall of a pair of Kastle FX85 HP. It specified a 4.1 mm drill bit.
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The ski also came with a label on the top sheet which specified a 4.1 mm x 7 mm drill bit. The 7 mm depth specified makes that an odd ball but conforms to the thinner ski.
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