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You are making it way too much easy on you.... There are actually demands to be granted excemption of duties even for thai citizens..

 

I.e. you have to be living outside Thailand for at least 1 year otherwise you have no rights at all when it comes to import. Just for starters....

 

glegolo

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3 minutes ago, Chareon Hind said:

My friend before becoming a Thai citizen was shuttling for business between Bangkok and Dubai and owns car , etc in Dubai , which he would like to bring it back here now

Unless he is living in Dubai now he will will not qualify for the exemption.

Info is here. 

http://www.customs.go.th/cont_strc_simple.php?ini_content=individual_F01_160426_01&ini_menu=menu_individual_submenu_02&lang=en&left_menu=menu_individual_submenu_02_160421_01

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