Ditunjukkan sekarang: Borneo Utara - Setem-setem bayaran pos tertangguh (1897 - 1939) - 9 Setem-setem.
1928 -1931
Issue of 1927-1928 Overprinted "POSTAGE DUE"
WM: Tiada Perforasi: 12½
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", jenis F]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", jenis F1]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F1-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", jenis F2]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F2-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", jenis F3]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F3-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", jenis F4]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F4-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", jenis F5]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F5-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", jenis F6]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F6-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", jenis F7]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F7-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", jenis F8]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F8-s.jpg)
| No. | Jenis | D | Warna | Deskripsi |
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| 40 | F | 2C | merah ungu /hitam | Ravenala madagascariensis | - | 0.86 | 2.29 | - | USD |
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| 41 | F1 | 3C | hijau/hitam | Railway at Jesselton | - | 9.16 | 28.63 | - | USD |
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| 42 | F2 | 4C | merah/hitam | The Sultan of Sulu, his staff and William Clarke Cowie, Chairman of the British North Borneo Chartered Company | - | 1.72 | 1.72 | - | USD |
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| 43 | F3 | 5C | coklat kekuningan/hitam | Elephas maximus | - | 9.16 | 114 | - | USD |
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| 44 | F4 | 6C | hijau zaitun /hitam | Rhinoceros | - | 5.73 | 2.86 | - | USD |
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| 45 | F5 | 8C | merah tua/hitam | Ploughing with buffalo | - | 4.58 | 17.18 | - | USD |
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| 46 | F6 | 10C | ultramarin kusam/hitam | Sus verrucosus | - | 11.45 | 114 | - | USD |
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| 47 | F7 | 12C | biru/hitam | Probosciger aterrimus | - | 34.36 | 200 | - | USD |
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| 48 | F8 | 16C | coklat kemerahan/hitam | Buceros rhinoceros | - | 68.72 | 229 | - | USD |
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| 40‑48 | - | 145 | 711 | - | USD |
