• Luggage exceeds duty free concessions
• Luggage sent before or after trips
• Professional equipment temporarily imported and re-exported or vice versa;
• Addictive medicines
• Other medicines exceed 30 USD in value
• Foreign currency exceeds 7,000 USD (seven thousand US dollars) or its equivalence other foreign currency, or over 15,000,000 VND (fifteen million Vietnam Dong) in cash.

* Goods prohibited to import: weapons, ammunition, explosives, military technical equipment, drugs, toxic chemicals, debauched and reactionary products, firecrackers of all kinds, toys with negative impacts on the dignity education, social security and safety, cigarettes beyond the stipulated quantity, etc.

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* Goods prohibited to export: weapons, ammunition, explosives, military technical equipment, antiques, drugs, toxic chemicals, wild animals, rare and precious animals and plants, documents related to the national security, etc. A quantity over 300g of gold must be declared and be permitted by the State Bank.

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* Duty free concessions for the baggage of arriving passengers:

- For liquor: Liquor at 22ºC and above: 1.5 litres; Liquor below 22ºC: 2.0 litres; Alcoholic beverage: 3.0 litres.

- For cigarettes and cigars: – Cigarettes: 400 pieces; – Cigar: 100 pieces; – Tobacco: 500 g

- For tea, coffee: – Tea: 5kg; Coffee: 3kg

- For Clothes, personal belongings: With reasonable quantity in service of the trips’ purpose

- Articles other than those mentioned at items above (outside the list of goods banned from import or subject to conditional import): Total value not exceeds 5,000,000 VND.

Note: Foreigners on entry carry luggage, which exceeds the duty-free quotas, presents and gifts with the total value not exceeding VND 1,000,000 (one million) shall be exempt from taxes.

(Source: Vietnam Tourism Website)