CUSTOMS

The basic principle of customs policy in Vietnam is that visitors should enter and exit with the same goods and personal possessions with the following exceptions:
Cash amounts greater than US$ 7,000 (formerly US$ 3,000) should be declared upon entry or exit.
1. Souvenirs: Visitors are free to buy products in Vietnam for personal use. The exception to this principle is antiques. Antiques considered of “national interest” will be confiscated without refund or recourse. In general this applies to articles of ancient (over 50 years old) or religious nature. “National interest” is interpreted by an expert at the airport. In cases where a visitor is unsure of the acceptability of the export of any goods purchased, they can check with the Customs Office in either Ho Chi Minh City or Hanoi for prior ruling without risk of confiscation.
2. To avoid confiscation of goods not purchased, visitors must be sure an accurate description appears on the Customs Declaration form upon arrival. Particular note should be taken of antiques purchased in other countries in the region which might possibly be deemed of Vietnamese origin. Also, extra care should be taken to declare loose gemstones and jewelry.
3. Firearms, narcotics and other internationally prohibited goods are banned and those found in possession of such items are liable to prosecution. Items that you cannot bring into Vietnam include weapons, munitions, explosives and inflammables, firecracker of all kinds, opium and drugs, toxic chemicals, and cultural materials unsuitable to Vietnamese society (pornographic seditious publications, films and photos), harmful child toys.
If you break these rules you will be subject to Vietnamese law.
AIRPORT TAX
Airport tax is already included in the air ticket effective from 1 November 2006.