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🇲🇾 Labuan - The Pearl of Borneo (Duty Free Heaven) Located in Borneo, Labuan is one of Malaysia’s federal territories other than Putrajaya and Kuala Lumpur. Labuan's capital is Victoria and is best known as an offshore financial centre offering international financial and business services via Labuan IBFC since 1990 as well as being an offshore support hub for deepwater oil and gas activities in the region. Labuan is also a tourist destination for people travelling through Sabah, nearby Brunei
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