The Moreh Integrated Check Post (ICP) facilitates trade between Manipur and:

The correct answer is: a) Myanmar.

The Moreh Integrated Check Post (ICP) is an international border crossing between India and Myanmar. It is located in the town of Moreh in the Indian state of Manipur. The ICP was inaugurated in 2008 and is the only land border crossing between India and Myanmar. It facilitates trade between the two countries and is also a major transit point for people traveling between India and Myanmar.

The other options are incorrect because they are not countries that share a border with India. Bangladesh is located to the south of India, China is located to the north, and Bhutan is located to the east.