This Master Plan has since been revised on several occasions, partly to render the projected visitor and revenue figures more realistic, and partly (in accordance with recommendations made by the WTO) to reflect more of a focus on the sustainable development of the tourism industry. Accordingly, the current draft of this Master Plan places emphasis on the conservation of natural and cultural resources utilised by the sector and on the creation of economic opportunities for regions with economic difficulties, with a view to guaranteeing sustainability and ensuring that the benefits of tourism trickle down to local communities.

The aims of the National Tourism Action Program 2002-2005 were to ensure the sustainable growth of tourism, affirming its role as a key economic sector and making Việt Nam a developed tourism destination by 2005. Specific objectives included: (i) achieving an annual increase in international visitor arrivals of 10-15 per cent each year, bringing in 3-3.5 million international visitors by 2005; (ii) achieving an annual increase in domestic tourist numbers of 5 per cent each year, with a target of 15-16 million domestic visitors by 2005; (iii) increasing income from tourism to 2.1-2.5 billion VNĐ by 2005; (v) creating new and distinctive Vietnamese tourism products with a view to increasing visitor spending; (vi) upgrading and investing in new tourism facilities with a view to increasing the average length of stay of arrivals; and (vi) raising the image of Việt Nam and Vietnamese tourism in the international arena by means of enhanced promotional activities overseas.

Despite being hit badly by the SARS and avian influenza outbreaks of 2003-4, the Vietnamese tourism sector recovered quickly, achieving its National Tourism Action Program (2002-2005) target, with income from 3.5 million foreign visitors and over 29 million domestic tourists contributing 5 per cent to Việt Nam's GDP.

In 2007 international arrivals reached 4,171,564, a figure 16.0 per cent higher than that of 2006. A revised target of 6 million international visitors per annum is now predicted by 2010.

Việt Nam is currently a partner in the Mekong Tourism Development Project, launched in 2003 in partnership with the Asian Development Bank, which seeks to promote sustainable tourism development in the lower Mekong basin area by means of infrastructural improvements, community and private sector participation and sub-regional co-operation between its three partner GMS (Greater Mekong Subregion) countries, Việt Nam, Laos and Cambodia. The project will improve high priority tourism-related infrastructure, promote pro-poor, community-based sustainable tourism in rural areas, and facilitate the flow of tourists in and between the three countries. It will mitigate environmental degradation, develop human resources, and promote co-operation between private and public sectors within the sub-region through the establishment of national tourism boards. The project comprises four parts: (i) tourism-related infrastructure improvements; (ii) pro-poor, community-based tourism development; (iii) subregional co-operation for sustainable tourism; and (iv) implementation assistance and institutional strengthening. The Vietnamese component of the Mekong Tourism Development Project focuses on Kon Tum, Gia Lai and Lâm Đồng Provinces, the Lao component on Sekong and Attapeu Provinces and the Cambodian component on Ratanakiri and Stung Treng Provinces.

Special programmes promoted in recent years by the Việt Nam National Administration of Tourism include the granting of visa exemptions to Japanese and Korean citizens, the biennial Huế Festival and the Heritage Road project in Central Việt Nam.