Due to the peculiar geographical position of the country, the trade of Nepal was confined to Tibet and India, and a few articles passed between Nepal and China via Tibet. The British Indian records of the period under study cast more light on the trade relations between India and Nepal. But there existed no registered trade between the two countries up to 1875. For this reason, the entire annual trade of Nepal with British India and vice versa cannot be given. In this brief survey, the discussion is confined mainly to the export and import goods, duties levied on such goods and other allied matters relating to trade.