The answer is given above.
If a car of 48 million secures 31 million in taxes, the car is 17 million.
Those 17 million include the manufacturing, the profit for them, the company selling it in Thailand, the special transport - the full nine yards.
Quite obviously those, who define 31 million taxes are those who, most likely, directly benefit of "bending" the rules. Nobody smuggles legal stuff into Europe, as their taxation is reasonable and makes sense - not quite so with almost ⅔rd of the value being taxes in Thailand for doing absolutely nothing to add to the car's value - go figure!
Same with wines, imported food, medicine; simply everything ............ from outside Thailand!