During Tet, you should not buy white or black items. The ancients considered these two colors to be the color of mourning and death, often used in funerals. Avoid wrapping gifts using wrapping paper in these two colors, otherwise, the owner will think you want to bring bad luck to their home.
--CongThach
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In addition, in Vietnam people often abstain from giving fire and water. On the first day of the New Year, do not be foolish to ask for fire or another country because the Vietnamese are very reluctant to do this. It is believed that fire symbolizes good luck and water symbolizes fortune.
--CongThach
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In Vietnam, a few other items that are also considered taboo should not be given on New Year's Eve such as sharp objects, shoes, watches, mirrors and umbrellas.
--CongThach
Tea, fruit, or household utensils will be meaningful gifts to send to friends on Tet. As for fruits, usually, they will give a basket of oranges or apples because they symbolize safety and good luck.
--CongThach