Prezentat acum: Borneo de Nord - Timbre poştale restante (1897 - 1939) - 9 timbre.
1928 -1931
Issue of 1927-1928 Overprinted "POSTAGE DUE"
WM: Niciunul Perforare: 12½
| Nr. | Tip | D | Culoare | Descriere |
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| 40 | F | 2C | roşu purpuriu/negru | Ravenala madagascariensis | - | 0,89 | 2,37 | - | USD |
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| 41 | F1 | 3C | verde/negru | Railway at Jesselton | - | 9,46 | 29,57 | - | USD |
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| 42 | F2 | 4C | roşu/negru | The Sultan of Sulu, his staff and William Clarke Cowie, Chairman of the British North Borneo Chartered Company | - | 1,77 | 1,77 | - | USD |
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| 43 | F3 | 5C | maro-gălbui/negru | Elephas maximus | - | 9,46 | 118 | - | USD |
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| 44 | F4 | 6C | verde măsliniu/negru | Rhinoceros | - | 5,91 | 2,96 | - | USD |
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| 45 | F5 | 8C | carmin/negru | Ploughing with buffalo | - | 4,73 | 17,74 | - | USD |
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| 46 | F6 | 10C | ultramarin mat/negru | Sus verrucosus | - | 11,83 | 118 | - | USD |
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| 47 | F7 | 12C | albastru/negru | Probosciger aterrimus | - | 35,49 | 207 | - | USD |
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| 48 | F8 | 16C | maro-roşcat/negru | Buceros rhinoceros | - | 70,97 | 236 | - | USD |
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| 40‑48 | - | 150 | 734 | - | USD |
