Before the outbreak of World War II in the Pacific, the island of Borneo was divided into five territories. Four of the territories were in the north and under British control – Sarawak, Brunei, Labuan, an island, and British North Borneo; while the remainder, and bulk, of the island, was under the jurisdiction of the Dutch East Indies.
On 16 December 1941, Japanese forces landed at Miri, Sarawak having sailed from Cam Ranh Bay in French Indochina. On 1 January 1942, the Japanese navy landed unopposed in Labuan. Another small Japanese forces took possession of the undefended Labuan on 3 January, where they advance further and landed at Mempakul on North Borneo territory. After negotiations as to the surrender of Jesselton with the Officers-in-charge of Jesselton and waiting for troop reinforcements, Jesselton was occupied by the Japanese on 6 January through Japanese forces who entered by rail from Beaufort.[5] However, it took the Japanese until the end of the month to conquer the entire territory of British Borneo. The Japanese subsequently renamed the northern part as North Borneo, Labuan as and the neighbouring Dutch territories as South Borneo. For the first time in modern history all of Borneo was under a single rule.[
British Borneo was occupied by the Japanese for over three years. They actively promoted the Japanisation of the local population by requiring them to learn the Japanese language and customs. The Japanese divided North Borneo into five provincial administrations (shus) and constructed airfields. Several prisoner of war camps were operated by the Japanese. Allied soldiers and most colonial officials were detained in them, together with members of underground movements who opposed the Japanese occupation. Meanwhile, local Malay leaders were maintained in position with Japanese surveillance and many foreign workers were brought to the territory.
Towards the end of 1945, Australian commandos were deployed to the island by US submarines with the Allied Z Special Unit conducting intelligence operations and training thousands of indigenous people to fight the Japanese in guerrilla warfare in the Borneo Campaign in preparation for the arrival of the main Allied liberation missions. Following landings in North Borneo and Labuan on 10 June 1945 by a combination of Australian and American forces, the island of Borneo was liberated. The British Military Administration formally took over from the Japanese on 12 September 1945.
Face value | Family number | English name | Scientific name
1942.01
Overprint (1 line)
2c
106
Palm Cockatoo Probosciger aterrimus
N Borneo 1939.01
2c
106
Palm Cockatoo Probosciger aterrimus
N Borneo 1941.01
1944.01
30.09.1944
Overprint (3 lines)

2c
106
Palm Cockatoo Probosciger aterrimus
N Borneo 1939.01