A striking colonial-era piece, this stamp originates from North Borneo’s 18-cent landscape issue and was later overprinted “LABUAN” for postal use in the neighboring territory. The design features a finely engraved coastal view—lush palms, rugged hills, and a rowing vessel—typical of North Borneo’s classic pictorials of the late 19th century. The bold black overprint transforms the original revenue-postal stamp into a distinctive Labuan provisional, highly prized by specialists for its administrative and postal history significance. Collectors value these overprints for their role in supporting Labuan’s limited local issues and documenting shifting colonial postal arrangements in the region.