Dabar rodoma: Šiaurės Borneo - Mokėtinų pašto išlaidų ženklai (1897 - 1939) - 9 ženklai.
1928 -1931
Issue of 1927-1928 Overprinted "POSTAGE DUE"
WM: Niekas Perforacija: 12½
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", tipas F]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", tipas F1]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F1-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", tipas F2]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F2-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", tipas F3]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F3-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", tipas F4]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F4-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", tipas F5]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F5-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", tipas F6]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F6-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", tipas F7]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F7-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", tipas F8]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F8-s.jpg)
| Nr. | Tipas | D | Spalva | Apibūdinimas |
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| 40 | F | 2C | raudonai purpurinė/juoda | Ravenala madagascariensis | - | 0,86 | 2,28 | - | USD |
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| 41 | F1 | 3C | žalia/juoda | Railway at Jesselton | - | 9,13 | 28,52 | - | USD |
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| 42 | F2 | 4C | raudona/juoda | The Sultan of Sulu, his staff and William Clarke Cowie, Chairman of the British North Borneo Chartered Company | - | 1,71 | 1,71 | - | USD |
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| 43 | F3 | 5C | gelsvai ruda/juoda | Elephas maximus | - | 9,13 | 114 | - | USD |
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| 44 | F4 | 6C | alyvuogių žalia/juoda | Rhinoceros | - | 5,70 | 2,85 | - | USD |
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| 45 | F5 | 8C | karmino/juoda | Ploughing with buffalo | - | 4,56 | 17,11 | - | USD |
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| 46 | F6 | 10C | blausi ultramarino/juoda | Sus verrucosus | - | 11,41 | 114 | - | USD |
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| 47 | F7 | 12C | mėlyna/juoda | Probosciger aterrimus | - | 34,23 | 199 | - | USD |
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| 48 | F8 | 16C | rausvai ruda/juoda | Buceros rhinoceros | - | 68,45 | 228 | - | USD |
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| 40‑48 | - | 145 | 708 | - | USD |
