There are only three points from where one can enter Nepal from China, well for now only two. Actually, there is only one if you choose a conventional and mundane way, Kodari boarder crossing.
To summarize, crossing points with China are as:
It is the name of the location where the crossing point is. At Kodari, Nepal and China are separated by Bhote Koshi River and to cross over there is a bridge called Friendship Bridge. Immigration checkpoints are two ends of the bridge for both Nepal and China. There are actually two immigration checkpoints in the Chinese side, one at the bridge and other near the entry of Zhangmu Town, better known as Khasa by the Nepalese. The boarder town in China is mostly for trading of goods but a great deal of services trading also happens.
In average, 50-55 thousand tourists who enter Nepal use the crossing point and there are also significant number crossing from Nepal to China via Kodari and they are mostly Indian pilgrims visiting Mount Kailash and Mansarovar Lake.
When Chinese authorities do not close Tibet, significant number of western tourists visits Tibet from Nepal. Actually, international tourism in Tibet was initiated from Nepal, which already had great business and travel networks in niche market of adventure. In the beginning, almost all crewmembers for trekking in Tibet were Nepalese and Nepali companies and their western partners did all sales and marketing among adventurers. Holidays involving Tibet and Nepal are popular: some of the more popular ones are Lhasa to Kathmandu biking, Chomolari trek, Kailash trek or pilgrimage, etc are just some examples.
In Nepal’s side the road from Kathmandu to Kodari in treacherous now, especially since the great landslide in 2014 and the great earthquake in 2015. Built in the 60’s, it finally spiked the trade activities that were forced much lower the British in South closed number after the famous Silk route in the North by Chinese and. Some level of trade diversification was finally achieved for both Nepal and Tibet.
Due to the less than satisfactory condition of the road, governments of both countries are in talks to expand the road from Kathmandu to Kodari to a six-lane highway. As an alternative, Kerung is now in use and increasingly so.
This boarder point at the farthest part of north-western Nepal is practically only for tourists, and maybe for locals but the region itself, both the Chinese part and the Nepalese part are very sparsely populated. Though access to little trade with Chinese side are of great benefit to impoverished Nepalese living in the region the access is less important for the Chinese and their side has good road access and better public infrastructure.
Over 25 thousand of Indian pilgrims cross over to Tibet from the crossing point at Hilsa to visit the holy sites and back. There are a few hundred westeners who use the point to for an adventure trip combing the two sides of the Himalayas. It is the shortest route for the pilgrims headed to Kailash. Pilgrims fly to a small town called Simikot in Humla district from Nepalgunj and then fly to Hilsa via helicopter; they return via the same route.
The is a road being built to Simikot from both Southern and Northern side that will connect the flat lands of Southern Nepal with the boarder crossing at Hilsa. The road should be in use within five years.
The boarder crossing point is working now and as of now only cargos are allowed to cross. The boarder crossing was built for a couple of year or more and so were the road but the slow construction did not allow for normal use. It was only after the great earthquakes of 2015 and the politically induced blockade the government from Nepal rushed to open the road and the crossing point to bring in desperately needed fuel. Both the road and boarder point are in use now despite poor road quality in some sections but the not much work remains to be done and it will be the most used road and border point with China. Crossing for people and tourists are in plans to be initiated after the construction is complete.