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Luxury Goods are a good found in Pharaoh.
There are multiple types of luxury goods in the game. The only type that can be produced, however, are jewelry made from gemstones (in turn either imported or produced from a Gemstone Mine. Luxury goods are some of the most expensive goods to import. They are a good option to export if their raw materials are locally produced; however, as gems are so expensive to import, luxury goods made from imported gems are in turn poor export options due to small options.
Luxury goods are an important aspect of housing evolution. Providing one luxury good type upgrades the appropriate housing from 2x2 housing to 3x3 housing; providing two types of luxury goods to a Stately Manor upgrades it from 3x3 housing to 4x4 housing. As 3x3 and 4x4 housing produce scribes that no longer work, luxury goods are not required for worker housing.