This is a Labuan definitive stamp originally issued as a 3 Cents value featuring the iconic palm tree and coastal scene, later converted to a Postage Due by bold vertical overprint. The additional LABUAN handstamp at top reinforces its local postal use during the late 19th–early 20th century administration under the British North Borneo Company. Collectors value these for their distinctive typography, multiple overprint states, and clear postal cancellations confirming genuine postal-due usage. A desirable piece for anyone specialising in North Borneo / Malaysian area postal history.