Pursuant to the provisions of the Trade and Transit Treaty between Nepal and India, the Company has been issuing Undertakings to Indian Customs in lieu of Transit Insurance for goods imported or exported by the Government of Nepal and other entities established under government ownership. This service has been provided for cargo arriving from third countries via Kolkata in India. Furthermore, as the sole entity, the Company continues to issue such Undertakings for transit operations on the route from Kakarbhitta-Panitanki to Phulbari-Banglabandha in relation to Bangladesh.