In order to keep the number of tourists below and preserved the archaeological site of those areas, the government of Nepal applies specific rules for tourist before travelling in such part of Nepal. In another reason, to keep the open border security tight, in the area between Nepal and China, the Nepal government only allow exploring If you are accompanied with a guide after completing appropriate documentation from an authorized local agency in Nepal.
Although, Makalu Base Camp area is itself not restricted area only if you don't trek toward Barun Valley and Kimathangka. However, If your itinerary includes those part, then it is required to issue a special permit to travel this area. Kimathanks might not be famous as an archaeological site, but due to the open border with Tibet, you are required to complete the restricted area permit.
Rules of Restricted Area Permit
You must have a valid visa to get the permit
You must get this permit, through the authorized local Trekking/Travel agency in Nepal
You have to trek with an authorized guide
You must be at least two in the group to get the permit
You must plan your itinerary ahead of time and remember you can't overstay in the restricted area.
The Area Under Restricted Trekking Permit
Makalu Base Camp Trek in Sankhuwasabha: Per person per week US $ 10 up to four weeks and onward per person per week US $ 20 (Restricted Area VDC Kimathangka, Chepuwa, Hatiya and Pawakhola)
Everest Khumbu Region: North of Thame there is one pass call "Nangpa-la" which connects to the Tibet. It will cost US $ 10 per person for the first 4 weeks after that It will be US$ 20 per person/week. Everest Classical trek doesn't require a restricted permit. You can trek with TIMS card and National Park fees.
Gaurishanker Chhorolpa lake area: Lamabagar Ward No.1 (Lepche) Gaurishanker Ward No. 1 (Beding 9 and Chhorolpa lake) area US$ 10 per person /Week
Langtang region of Rasuwa district: Thuman and Timure Region US$ 10 per person /Week. This is the north of Langtang valley close to the border. Regular classical trek Langtang valley trek and Gosainkunda area don't require a special permit.
Manaslu Trekking Permit: September to November – US $ 70 per person per week, and US $ 10 per day per person in case of more than 7 days. December to August – US $ 50 per person per week, and US $ 7 per day per person in case of more than 7 days
Tsum Valley Trek permits: September to November – US $ 35 per person for first eight days. December to August – US $ 25 per person for first eight days
Mustang Trekking Permit: Per person per 10 days US $ 500 (in case if days get extended then US $ 50 per person per day)
Narphu Valley Trek Permit: September to November – Per person per week US $ 90. December to August – Per person per week US $ 75 (Restricted Area VDC Nar and Phu along with northern part of Tilicho VDC)
Lower Dolpo – Per person per week US $ 10
Upper Dolpo - Per person per 10 days US $ 500 (in case if days get extended then US $ 50 per person per day)
Simikot and Yari in Humla: Per person per week US $ 50, additional US $ 7 per person per day in case of extended days (Restricted Area VDC are Limi, Muchu and Dharmakhola)
Mugu Region: Per person per week US $ 90 and per person per day US $ 15 for an additional number of days (Restricted Area VDC Mugu, Dolpu, Pulu and Bhangri)
Bhajang District: Per person per week US $ 90 and Per person per day US $ 15 for an additional number of days (Restricted Area VDC Kanda, Saipal and Dhuli)
Darchula District: Per person per week US $ 90 and per person per day US $ 15 for an additional number of days (Restricted Area VDC Byas)
Apart from those restricted region trekking regular TIMS card and conservation area entry permit are required, among such general trekking in Nepal, most famous one are on Everest Base Camp Trekking, Annapurna Base Camp Trekking and Annapurna Circuit Trekking.