score:3
Found it in https://www.vietnamonlinevisas.com/vietnam-customs-regulations/
Items whose total value does not exceed VND 10,000,000
Chances that her personal laptop and phone are exempt since they "personal use" items.
So if the total value of the gifts she is brining exceeds VND 10M, than she needs to declare it and pay import tax on it. This can be pretty complicated and time consuming, so I would check carefully of the savings are really worth it.
Upvote:2
There are normally no legal limits, but customs will want dues for everything above a certain amount.
Look up what the free amount for your country is, and what are the customs dues for anything above.