Now showing: North Borneo - Postage due stamps (1920 - 1929) - 18 stamps.
1923 -1931
Postage Stamps of 1909-1911 & 1922 Overprinted "POSTAGE DUE"
WM: None Perforation: 13½-15
| No. | Type | D | Color | Description |
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| 31 | E | 2C | green | Ravenala madagascariensis | - | 14.09 | 93.94 | - | USD |
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| 32 | E1 | 3C | green | Railway at Jesselton | - | 5.87 | 58.72 | - | USD |
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| 33 | E2 | 4C | red | The Sultan of Sulu, his staff and William Clarke Cowie, Chairman of the British North Borneo Chartered Company | - | 1.17 | 1.17 | - | USD |
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| 34 | E3 | 5C | yellowish brown | Elephas maximus | - | 11.74 | 29.36 | - | USD |
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| 35 | E4 | 6C | olive green | Rhinoceros | - | 11.74 | 11.74 | - | USD |
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| 36 | E5 | 8C | carmine | Ploughing with buffalo | - | 1.76 | 1.76 | - | USD |
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| 37 | E6 | 10C | dull ultramarine | Sus verrucosus | - | 14.09 | 23.49 | - | USD |
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| 38 | E7 | 12C | blue/black | Probosciger aterrimus | - | 70.46 | 58.72 | - | USD |
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| 39 | E8 | 16C | reddish brown/black | Buceros rhinoceros | - | 23.49 | 70.46 | - | USD |
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| 31‑39 | - | 154 | 349 | - | USD |
1928 -1931
Issue of 1927-1928 Overprinted "POSTAGE DUE"
WM: None Perforation: 12½
| No. | Type | D | Color | Description |
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| 40 | F | 2C | purple red/black | Ravenala madagascariensis | - | 0.88 | 2.35 | - | USD |
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| 41 | F1 | 3C | green/black | Railway at Jesselton | - | 9.39 | 29.36 | - | USD |
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| 42 | F2 | 4C | red/black | The Sultan of Sulu, his staff and William Clarke Cowie, Chairman of the British North Borneo Chartered Company | - | 1.76 | 1.76 | - | USD |
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| 43 | F3 | 5C | yellowish brown/black | Elephas maximus | - | 9.39 | 117 | - | USD |
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| 44 | F4 | 6C | olive green/black | Rhinoceros | - | 5.87 | 2.94 | - | USD |
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| 45 | F5 | 8C | carmine/black | Ploughing with buffalo | - | 4.70 | 17.61 | - | USD |
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| 46 | F6 | 10C | dull ultramarine/black | Sus verrucosus | - | 11.74 | 117 | - | USD |
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| 47 | F7 | 12C | blue/black | Probosciger aterrimus | - | 35.23 | 205 | - | USD |
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| 48 | F8 | 16C | reddish brown/black | Buceros rhinoceros | - | 70.46 | 234 | - | USD |
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| 40‑48 | - | 149 | 729 | - | USD |
