On the process of economic development in Nepal, foreign trade is no less significant than any other vital wings like agriculture and industry. Along with the growth of population, their wants and the execution of economic plans and projects, the value of Nepal’s foreign trade is progressively growing up. By 1986, the value of import and export trade has been reckoned to be of Rs. 9270 million and Rs. 3100 million respectively. It reveals the have trade deficit of Rs. 6270 million. In Direction, about 45% of the total volume of foreign trade are with India. Trade percentage with other individual overseas countries of the world, though gradually growing now days, is extremely low. In composition, the export trade consists of mainly food and raw materials belonging to agriculture and forest sectors. On the other hand, the import items include mainly manufactured goods like machinery, equipment's, textiles, vehicles, chemicals, stationery goods, construction and luxury items. Major trading centres are located in the tarai region.