Labuan

Duty-Free Shopping
This is one of Labuan's known attractions. Its modern shopping centres carry a wide range of locally-produced as well as imported goods. Most popular are spirits and tobacco, textiles and appliances. Every end of the year, the island hosts a month-long shopping carnival with attractive discounts. Cultural shows add to the excitement
International Offshore Financial Centre
Pulau Labuan is Asia's newest international offshore financial centre. The 65 foreign banks operating on the island offer sophisticated offshore banking services and numbered accounts facilities to the world's rich and famous.
World Class Sport Fishing Destination
Pulau Labuan is surrounded by six smaller islands namely Pulau Kuraman, Pulau Daat, Pulau Rusukan Besar, Pulau Rusukan Kecil, Pulau Papan and Pulau Burong. The blue clear water around these idyllic islands is home to one of the world's richest coral and fishing grounds which offers unlimited deep sea tackling and coastal table-fish catches.
World War II Sites
Pulau Labuan is a significant historical destination particularly from the time of World War II. The Labuan War Cemetery, Allied Landing Point and Japanese Surrender Park are three major World War II sites attracting foreign and local visitors alike. A "Remembrance Day" is held every November at the Labuan War Cemetery to honour the 3,900 recorded graves of Fallen Heroes of World War II. This event is attended by Malaysian and foreign war veterans and family members of the Allied soldiers killed in action during the war between 1942 and 1945.
International Sea Sport Complex
Besides the various activities already mentioned, Labuan also hosts the International Sea Challenge in May every year which comprises of four events - the Underwater Treasure Hunt, Jet Sport Challenge, Cross Channel Swim Challenge and Big Game Fishing Tournament.
Wreck Diving
Pulau Labuan has one of the best wreck diving sites in Asia. There are four wreck sites on the island's locally known as The "Australian" Wreck, The "American" Wreck, The "Blue Water" Wreck and The "Cement" Wreck.
The Chimney
The Chimney is just a short drive from the town just like any other destination due to the island size. It is where the coal mining was done in the early days. However no one knows the true purpose of the chimney. Entry is free of charge.
Bird Park
The bird park is just opposite of the Chimney. Consist of 3 major dome connected together. Houses a number of species of bird. Entrance is 3 RM for locals and 5 RM for foreigners.
Beach
As the Pearl of South China Sea, it has beautiful stretches of beach. The famous ones are Pohon Batu and Pancur Hitam where the locals hang out and have a BBQ picnic during the weekend.
Kampung Air / Water Village
Interesting settlement where houses, shops, and mosques are built on wooden houses on the water shore. No boat is needed to get in to the village. It is accessible by road till the parking areas near the entrance. You can then, choose to walk around the village on the wooden bridge or steel concrete walkways e.g. Patau- Patau 1. The villagers are friendly and don't mind tourists walking around their villages and snapping pictures.