Τώρα εμφανίζεται Βόρειο Βόρνεο - Ταχυδρομικά τέλη λόγω γραμματοσήμων (1920 - 1929) - 18 Γραμματόσημα.
1923 -1931
Postage Stamps of 1909-1911 & 1922 Overprinted "POSTAGE DUE"
WM: Κανένα Διάτρηση: 13½-15
![[Postage Stamps of 1909-1911 & 1922 Overprinted "POSTAGE DUE", τύπος E]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/E-s.jpg)
![[Postage Stamps of 1909-1911 & 1922 Overprinted "POSTAGE DUE", τύπος E1]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/E1-s.jpg)
![[Postage Stamps of 1909-1911 & 1922 Overprinted "POSTAGE DUE", τύπος E6]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/E6-s.jpg)
![[Postage Stamps of 1909-1911 & 1922 Overprinted "POSTAGE DUE", τύπος E7]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/E7-s.jpg)
![[Postage Stamps of 1909-1911 & 1922 Overprinted "POSTAGE DUE", τύπος E8]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/E8-s.jpg)
| Νούμερο | Τύπος | D | Χρώμα | Περιγραφή |
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| 31 | E | 2C | ΠΡΑΣΙΝΟ | Ravenala madagascariensis | - | 13,03 | 86,85 | - | USD |
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| 32 | E1 | 3C | ΠΡΑΣΙΝΟ | Railway at Jesselton | - | 5,43 | 54,28 | - | USD |
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| 33 | E2 | 4C | ΚΟΚΚΙΝΟ | The Sultan of Sulu, his staff and William Clarke Cowie, Chairman of the British North Borneo Chartered Company | - | 1,09 | 1,09 | - | USD |
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| 34 | E3 | 5C | ΚΙΤΡΙΝΩΠΟ ΚΑΦΕ | Elephas maximus | - | 10,86 | 27,14 | - | USD |
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| 35 | E4 | 6C | ΠΡΑΣΙΝΟ ΤΗΣ ΕΛΙΑΣ | Rhinoceros | - | 10,86 | 10,86 | - | USD |
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| 36 | E5 | 8C | ΚΑΡΜΙΝΙΟ | Ploughing with buffalo | - | 1,63 | 1,63 | - | USD |
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| 37 | E6 | 10C | ΘΑΜΠΟ ΚΥΑΝO | Sus verrucosus | - | 13,03 | 21,71 | - | USD |
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| 38 | E7 | 12C | ΜΠΛΕ/ΜΑΥΡΟ | Probosciger aterrimus | - | 65,14 | 54,28 | - | USD |
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| 39 | E8 | 16C | ΚΟΚΚΙΝΩΠΟ ΚΑΦΕ/ΜΑΥΡΟ | Buceros rhinoceros | - | 21,71 | 65,14 | - | USD |
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| 31‑39 | - | 142 | 322 | - | USD |
1928 -1931
Issue of 1927-1928 Overprinted "POSTAGE DUE"
WM: Κανένα Διάτρηση: 12½
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", τύπος F]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", τύπος F1]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F1-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", τύπος F2]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F2-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", τύπος F3]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F3-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", τύπος F4]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F4-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", τύπος F5]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F5-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", τύπος F6]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F6-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", τύπος F7]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F7-s.jpg)
![[Issue of 1927-1928 Overprinted "POSTAGE DUE", τύπος F8]](https://www.stampworld.com/media/catalogue/North-Borneo/Postage-due-stamps/F8-s.jpg)
| Νούμερο | Τύπος | D | Χρώμα | Περιγραφή |
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| 40 | F | 2C | ΜΩΒ ΚΟΚΚΙΝΟ/ΜΑΥΡΟ | Ravenala madagascariensis | - | 0,81 | 2,17 | - | USD |
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| 41 | F1 | 3C | ΠΡΑΣΙΝΟ/ΜΑΥΡΟ | Railway at Jesselton | - | 8,68 | 27,14 | - | USD |
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| 42 | F2 | 4C | ΚΟΚΚΙΝΟ/ΜΑΥΡΟ | The Sultan of Sulu, his staff and William Clarke Cowie, Chairman of the British North Borneo Chartered Company | - | 1,63 | 1,63 | - | USD |
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| 43 | F3 | 5C | ΚΙΤΡΙΝΩΠΟ ΚΑΦΕ/ΜΑΥΡΟ | Elephas maximus | - | 8,68 | 108 | - | USD |
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| 44 | F4 | 6C | ΠΡΑΣΙΝΟ ΤΗΣ ΕΛΙΑΣ/ΜΑΥΡΟ | Rhinoceros | - | 5,43 | 2,71 | - | USD |
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| 45 | F5 | 8C | ΚΑΡΜΙΝΙΟ/ΜΑΥΡΟ | Ploughing with buffalo | - | 4,34 | 16,28 | - | USD |
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| 46 | F6 | 10C | ΘΑΜΠΟ ΚΥΑΝO/ΜΑΥΡΟ | Sus verrucosus | - | 10,86 | 108 | - | USD |
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| 47 | F7 | 12C | ΜΠΛΕ/ΜΑΥΡΟ | Probosciger aterrimus | - | 32,57 | 189 | - | USD |
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| 48 | F8 | 16C | ΚΟΚΚΙΝΩΠΟ ΚΑΦΕ/ΜΑΥΡΟ | Buceros rhinoceros | - | 65,14 | 217 | - | USD |
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| 40‑48 | - | 138 | 674 | - | USD |
