Labuan is a group of large islands and six smaller islands off Sabah.
Pulau Labuan, Pulau Daat, Pulau Buring, Pulau Kuraman, Pulau Papan, Pulau Rusukan Besar and Pulau Rusukan Kecil make up Labuan. Proclaimed a Federal Territory in 1984, this South China Sea Island is a paradise for duty-free shopping and a world-class sports fishing destination. The ‘Pearl of the South China Sea’ is also Asia's newest international offshore banking centre.