 However, the new Sandakan "SM" series is a conflict to Singapore's car plate series when it is been used in Peninsular Malaysia as it has the same series with Sandakan but it does not have a letter checksum

Labuan, a Federal Territory based on a former Sabahan territory, uses a standard "L" series based on the Peninsular Malaysian algorithm, unlike the other Sabahan divisions.Historically, number plate formats for Sabah, then known as North Borneo prior to the formation of the Malaysian federation in 1963, were similarly revised multiple instances.During Chartered Company rule North Borneo number plates followed a similar format to that of Malaya, but were defined by its own set of regional prefixes based on capitals of the state's then current divisions.