I purchased this nesting box set while in Australia. They are wood with black lacquer and hand etched Folk Art designs in red, green and yellow. From my limited research, they appear to be Asian, most likely Burmese Betel Kun-It boxes. They are round with a flat surface on the tops - there doesn't appear to be a designated top or bottom as they are the same on both sides. The largest bowl box is 2-7/8" tall, 4" in diameter. The pieces inside are gradually smaller.
The condition is as shown in the photographs. A few random scratches on the outside bowl.