Labuan (for my international readers) is a federal territory of Malaysia off the coast of Borneo in East Malaysia. It's located off the coast of the state of Sabah. Labuan's capital is Victoria and is best known as an offshore financial centre offering international financial and business services as well as being an offshore support hub for deepwater oil and gas activities in the region. and chocolate & alcohol paradise! Labuan is accessible via air & sea. HOW TO GO TO LABUA