Τώρα εμφανίζεται Βόρειο Βόρνεο - Ταχυδρομικά τέλη λόγω γραμματοσήμων (1897 - 1939) - 9 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 | - | 12,59 | 83,93 | - | USD |
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| 32 | E1 | 3C | ΠΡΑΣΙΝΟ | Railway at Jesselton | - | 5,25 | 52,46 | - | 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 | - | 1,05 | 1,05 | - | USD |
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| 34 | E3 | 5C | ΚΙΤΡΙΝΩΠΟ ΚΑΦΕ | Elephas maximus | - | 10,49 | 26,23 | - | USD |
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| 35 | E4 | 6C | ΠΡΑΣΙΝΟ ΤΗΣ ΕΛΙΑΣ | Rhinoceros | - | 10,49 | 10,49 | - | USD |
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| 36 | E5 | 8C | ΚΑΡΜΙΝΙΟ | Ploughing with buffalo | - | 1,57 | 1,57 | - | USD |
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| 37 | E6 | 10C | ΘΑΜΠΟ ΚΥΑΝO | Sus verrucosus | - | 12,59 | 20,98 | - | USD |
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| 38 | E7 | 12C | ΜΠΛΕ/ΜΑΥΡΟ | Probosciger aterrimus | - | 62,95 | 52,46 | - | USD |
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| 39 | E8 | 16C | ΚΟΚΚΙΝΩΠΟ ΚΑΦΕ/ΜΑΥΡΟ | Buceros rhinoceros | - | 20,98 | 62,95 | - | USD |
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| 31‑39 | - | 137 | 312 | - | USD |
