Ora in esposizione: Borneo Settentrionale - Affrancatura dovuta (1897 - 1939) - 9 francobolli.
1928 -1931
Issue of 1927-1928 Overprinted "POSTAGE DUE"
WM: Nessuno Dentellatura: 12½
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", Scrivi F]](https://swmedia-4cd6.kxcdn.com/media/catalogue/North-Borneo/Postage-due-stamps/F-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", Scrivi F1]](https://swmedia-4cd6.kxcdn.com/media/catalogue/North-Borneo/Postage-due-stamps/F1-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", Scrivi F2]](https://swmedia-4cd6.kxcdn.com/media/catalogue/North-Borneo/Postage-due-stamps/F2-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", Scrivi F3]](https://swmedia-4cd6.kxcdn.com/media/catalogue/North-Borneo/Postage-due-stamps/F3-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", Scrivi F4]](https://swmedia-4cd6.kxcdn.com/media/catalogue/North-Borneo/Postage-due-stamps/F4-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", Scrivi F5]](https://swmedia-4cd6.kxcdn.com/media/catalogue/North-Borneo/Postage-due-stamps/F5-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", Scrivi F6]](https://swmedia-4cd6.kxcdn.com/media/catalogue/North-Borneo/Postage-due-stamps/F6-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", Scrivi F7]](https://swmedia-4cd6.kxcdn.com/media/catalogue/North-Borneo/Postage-due-stamps/F7-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", Scrivi F8]](https://swmedia-4cd6.kxcdn.com/media/catalogue/North-Borneo/Postage-due-stamps/F8-s.jpg)
| Numero | Tipo | D | Colore | Descrizione |
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| 40 | F | 2C | viola rosso/nero | Ravenala madagascariensis | - | 0,81 | 2,17 | - | USD |
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| 41 | F1 | 3C | verde/nero | Railway at Jesselton | - | 8,68 | 27,13 | - | USD |
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| 42 | F2 | 4C | rosso/nero | The Sultan of Sulu, his staff and William Clarke Cowie, Chairman of the British North Borneo Chartered Company | - | 1,63 | 1,63 | - | USD |
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| 43 | F3 | 5C | marrone giallastro/nero | Elephas maximus | - | 8,68 | 108 | - | USD |
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| 44 | F4 | 6C | verde oliva/nero | Rhinoceros | - | 5,43 | 2,71 | - | USD |
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| 45 | F5 | 8C | carminio/nero | Ploughing with buffalo | - | 4,34 | 16,28 | - | USD |
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| 46 | F6 | 10C | oltremare opaco/nero | Sus verrucosus | - | 10,85 | 108 | - | USD |
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| 47 | F7 | 12C | blu/nero | Probosciger aterrimus | - | 32,56 | 189 | - | USD |
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| 48 | F8 | 16C | rossastro marrone/nero | Buceros rhinoceros | - | 65,12 | 217 | - | USD |
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| 40‑48 | - | 138 | 673 | - | USD |
