Under the Treaty of Transit, India provides for Nepal's trade with third countries port facilities at
Calcutta, including procedural and other concessions, and the facility of 15 points of entry/exist on Indo-Nepal border and as many transit routes to Calcutta. The international obligation is for one transit route to the sea. In addition, India has provided 22 entry/exist points along Indo-Nepal border for bilateral trade and for Nepal-Nepal transit, and a route by rail to Bangladesh through Radhikapur for Nepal's trade with Bangladesh and for Nepal's overseas trade via Bangaldesh. Nepal's traffic in transit through Indian territory is exempt from Indian customs duty and from all transit duties or other charges except for transportation.
India has also agreed, in principle, to allow Nepal to avail of the facilities at Bombay and Kandla ports for transit of Nepalese imports from third countries. However, the modalities of the proposed arrangement are yet to be worked out.