This cover is interesting because the current opinion on the postmark is that it was applied primarily on mails bearing North Borneo stamps. [P. Cockburn, SSS Journal 2011 Vol 64:1 pg 29-30]. It is evident now that mails bearing foreign stamps may also bear this postmark as exemplified by the cover above. It is noteworthy to mention, however, that because the mail above was redirected from Tawau to Sandakan, this internal domestic delivery may have prompted the application of such a postmark. To date, there is no record on regular application of such a postmark on incoming mails to North Borneo.

The mark  was used in seven offices - Jesselton, Sandakan, Tawau, Labuan, Kudat, Beaufort and Railway T.P.O. The mark is usually strucked in violet (as cover above) but other colour variations are said to exist as well (black and blue). Used primarily in June 1964 with the earliest recorded date is 8th June 1964 and the latest date of use is 30th June 1964. In genereal, usually applied on North Borneo stamps of QEII issues before the overprinted Sabah stamps arrived in 1st July 1964.