Ditunjukkan sekarang: Borneo Utara - Setem-setem bayaran pos (1920 - 1929) - 34 Setem-setem.
April WM: Tiada Perforasi: 14
WM: Tiada Perforasi: 13½-15
| No. | Jenis | D | Warna | Deskripsi |
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| 198 | BV | 1C | coklat/hitam | Tapirus indicus | - | 17.35 | 69.41 | - | USD |
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| 199 | BV1 | 2C | hijau/hitam | Ravenala madagascariensis | - | 2.31 | 23.14 | - | USD |
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| 200 | BV2 | 3C | merah/hitam | Railway at Jesselton | - | 17.35 | 69.41 | - | USD |
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| 201 | BV3 | 4C | merah/hitam | The Sultan of Sulu, his staff and William Clarke Cowie, Chairman of the British North Borneo Chartered Company | - | 2.89 | 46.28 | - | USD |
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| 202 | BV4 | 5C | coklat kekuningan/hitam | Elephas maximus | - | 11.57 | 69.41 | - | USD |
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| 203 | BV5 | 6C | hijau zaitun /hitam | Dicerorhinus sumatrensis | - | 11.57 | 69.41 | - | USD |
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| 204 | BV6 | 8C | merah tua/hitam | Ploughing with buffalo | - | 6.94 | 69.41 | - | USD |
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| 205 | BV7 | 10C | ultramarin kusam/hitam | Sus verrucosus | - | 13.88 | 69.41 | - | USD |
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| 206 | BV8 | 12C | biru/hitam | Probosciger aterrimus | - | 9.26 | 34.71 | - | USD |
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| 207 | BV9 | 16C | coklat kemerahan/hitam | Buceros rhinoceros | - | 23.14 | 92.55 | - | USD |
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| 208 | BV10 | 20/18C | hijau kebiru-biruan/hitam | Bibos sondaicus | - | 23.14 | 92.55 | - | USD |
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| 209 | BV11 | 24C | ungu lembut/hitam | Casuarius casuarius | - | 34.71 | 69.41 | - | USD |
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| 210 | BV12 | 25C | hijau/hitam | Coat of arms | - | 9.26 | 69.41 | - | USD |
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| 211 | BV13 | 50C | biru gelap/hitam | Coat of arms | - | 11.57 | 69.41 | - | USD |
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| 198‑211 | - | 194 | 913 | - | USD |
WM: Tiada Perforasi: 13½-15
WM: Tiada Perforasi: 12½
| No. | Jenis | D | Warna | Deskripsi |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 213 | BC1 | 1C | coklat/hitam | Tapirus indicus | - | 1.16 | 0.87 | - | USD |
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| 214 | BD1 | 2C | merah/hitam | Ravenala madagascariensis | - | 0.87 | 0.87 | - | USD |
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| 215 | BE2 | 3C | hijau/hitam | Railway at Jesselton | - | 3.47 | 1.16 | - | USD |
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| 216 | BF2 | 4C | merah/hitam | The Sultan of Sulu, his staff and William Clarke Cowie, Chairman of the British North Borneo Chartered Company | - | 0.87 | 0.29 | - | USD |
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| 217 | BG1 | 5C | coklat kekuningan/hitam | Elephas maximus | - | 6.94 | 4.63 | - | USD |
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| 218 | BH1 | 6C | hijau zaitun /hitam | Dicerorhinus sumatrensis | - | 9.26 | 1.16 | - | USD |
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| 219 | BI1 | 8C | merah tua/hitam | Ploughing with buffalo | - | 4.63 | 0.87 | - | USD |
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| 220 | BJ1 | 10C | ultramarin kusam/hitam | Sus verrucosus | - | 4.63 | 1.16 | - | USD |
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| 221 | BK1 | 12C | biru/hitam | Probosciger aterrimus | - | 28.92 | 1.16 | - | USD |
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| 222 | BL1 | 16C | coklat kemerahan/hitam | Buceros rhinoceros | - | 46.28 | 173 | - | USD |
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| 223 | BN1 | 20/18C | hijau kebiru-biruan/hitam | Bibos sondaicus | - | 11.57 | 4.63 | - | USD |
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| 224 | BO1 | 24C | violet/hitam | Casuarius casuarius | - | 69.41 | 144 | - | USD |
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| 225 | BP4 | 25C | hijau/hitam | Coat of arms | - | 11.57 | 6.94 | - | USD |
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| 226 | BP5 | 50C | biru gelap/hitam | Coat of arms | - | 13.88 | 17.35 | - | USD |
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| 227 | BP6 | 1$ | coklat/hitam | Coat of arms | - | 17.35 | 289 | - | USD |
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| 228 | BP7 | 2$ | ungu lembut/hitam | Coat of arms | - | 69.41 | 347 | - | USD |
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| 229 | BQ2 | 5$ | merah tua/hitam | Coat of arms | - | 202 | 694 | - | USD |
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| 230 | BQ3 | 10$ | merah/hitam | Coat of arms | - | 462 | 925 | - | USD |
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| 213‑230 | - | 965 | 2615 | - | USD |
