Two Australians have been arrested in Vietnam and accused of attempting to smuggle more than three kilograms of heroin.

According to state media, the two Australian nationals are accused of trafficking heroin in 11 packets weighing a total of 3.5 kilograms.

They were arrested at Ho Chi Minh Airport.

It is alleged that the drugs were found in hidden compartments in their luggage.

The suspects are said to be aged 24 and 31 years.

Their names have not been released, but they have been code named JNAJ and KCG by Vietnamese authorities.

The Department of Foreign Affairs and Trade says it is aware of the case, and consular officials are working closely with local authorities.

The heroin packages had been treated to avoid detection by sniffer dogs, the state-run Thanh Nien newspaper reported.

Vietnam takes a hard line on drugs and anyone found guilty of attempting to smuggle more than 600 grams of heroin or cocaine can face the death penalty.

Convictions and sentences are revealed only by local media, which is strictly under state control.

Foreigners frequently fall foul of the nation's stiff drug laws.

Leather straps allegedly containing heroin found in the luggage of the two Australians. ( Tuoi Tre News )

In August this year, a Thai woman was sentenced to death for smuggling two kilos of cocaine.

The same week, a 31-year-old Nigerian man was sentenced to death for smuggling 3.4 kilos of methamphetamine from Qatar.

Vietnamese authorities have seized more than 24 kilos of drugs at Ho Chi Minh City airport this year, Thanh Nien said.

On Sunday a 26-year-old Chinese woman, identified as Li Chunying, was arrested with 2.2 kilos of methamphetamine.

ABC/AFP