1. Precious jewelry includes all kinds of pure gold, pure silver jewelry and inlaid jewelry made of precious and rare metallic substances such as gold, silver, platinum, precious stones, pearls, diamonds, jadeite, coral and agate. Consumption tax is levied at a reduced rate of 5%.

2. The types of pearl jadeite include diamond, pearl turquoise, lapis lazuli, chalcedony, garnet and other glass imitations. Consumption tax is levied at the reduced rate of 10%.