All visitors to Vietnam must fill in declaration forms and show their luggage to customs officials on request. 
Visitors can bring with them unlimited amounts of foreign currency, objects made of gold, silver, precious metals and gemstones or plated with silver or gold, all of which must be declared in detail on the customs forms. Commercial video films and printed materials that are considered offensive are normally confiscated and sent to the Ministry of Culture, Sports and Tourism for inspection. 

Import of the following goods are strictly prohibited: 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. 

Export of the following goods are strictly prohibited: 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.

The Following Articles are Exempt from Duty

• Liquor at 22º and above: 1.5 litres; Liquor below 22º: 2.0 litres; Alcoholic beverage: 3.0 litres.
• Cigarettes: 400 pieces; Cigars: 100 pieces; Tobacco: 500 g
• Tea: 5kg; Coffee: 3kg
• A reasonable quantity of clothing and personal belongings in service of the trip's purpose
• Articles other than those mentioned above (outside the list of goods banned from import or subject to conditional import): Total value not exceeds 5,000,000 VND

There is a declaration limit for foreign currency of USD 7,000.