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Take the earliest ferry or flight to Labuan Island which lies off the west coast of Sabah. It came under Federal Territory jurisdiction on April 16, 1984. The only duty free port that is the nearest to Sabah and with business centre for barter trade with the Southern Philippines. Upon arrival, meet by the local guide for a guided tour to visit the Japanese Imperial Surrender Point, Commonwealth War Memorial and proceed for a sightseeing tour around town. Here, lunch will be served at the local restaurant. After shopping at the duty free shop, you will take the return journey to Kota Kinabalu in the late afternoon.

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