The name Labuan derives from the Malay word ‘labuhan’ meaning harbour. Labuan was once a part of the Sultanate of Brunei. Formerly known as Victoria, Bandar Labuan is a bustling business centre and tasty ethnic eateries. This city was declared a Federal Territory in 1984 and an International Offshore Financial Centre in 1990. Oil and Gas is the two main product of this city. Labuan is located off the coast of the state of Sabah. This city is also known as a tourist destination for people travelling through Sabah.