This work was aimed to study the evaluation system for luxurious degree of commodity packaging. After analyzing the influencing factors of commodity packaging, eleven indexes were chosen to establish the evaluation index system for luxurious degree of packaging according to the packaging cost, the performance of transport, storage, sales and environment friendliness. Moreover, the computation method of every index was proposed. The hierarchical model of luxurious degree was established on the basis of influencing degree of every index on the property of luxurious degree. The model was solved to get the weight of every index. Based on the evaluation theory of grey related analysis, the gray relation grade of every index and its optimum were calculated to synthetically evaluate the luxurious degree of commodity packaging. In contrast with evaluation of over-packaging and moderate packaging, the evaluation system for luxurious degree of packaging was more objective and reasonable, and its goal was to optimize the packaging solution. On the basis of the evaluation result of luxurious degree, the packaging designer can get more optimizing spaces and ideas from the packaging of similar commodities.