North Borneo Japanese Occupation 1942 (30 Sep) 4c bronze-green and violet, 'Proboscis Monkey' type 1 HANDSTAMP of Sandakan in black, SGJ4a.
A fine used example with part Sandakan type JD1 circular date stamp in violet, dated '17 11' (= Nov 1942).
Japanese forces first landed in North Borneo on 15 December 1941. By 19 January 1942, the whole of North Borneo had been occupied. Brunei, North Borneo, Sarawak and, after a short period, Labuan, were administered as a single territory by the Japanese.
Previous stamp issues without overprint continued to be used until 12 December 1942.