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Answer: Labuan port was proclaimed a free port since 1956 and the entire island is designated as a duty free zone. In addition, because Labuan is in a very important position from a defensive point of view despite being a very small island, Brunei and British rule, and the history governed by the Japanese Army during the wartime and always dominated by other countries. Labuan has belonged to Sabah state after Malaysia independence, then became Federal Territory in 1984, and became a duty-free port in 1990, and a lot of visitors are coming from neighboring countries such as Brunei or Singapore today. Labuan belongs to East Malaysia due to geopolitics, on the other hand, Labuan belongs to West Malaysia due to administration since Labuan was designated as Federal Territory of the Malaysian government since 1984. Due to the existence of this small island, Malaysia’s “geopolitical east-west boundary line” and “administrative east-west boundary line” are different, here is a very interesting place.