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| CUSTOMS DUTY and AUSTRALIA and LONDON | Australia - revenue stamp - customs |
| CUSTOMS DUTY and CANADA | Canada - revenue stamp |
| CUSTOMS DUTY and NEWFOUNDLAND | Canada - revenue stamp - Newfoundland, Canada |
| CUZCO overprinted on stamps of Peru | Peru - provisional issue for Cuzco - 1883-1884 |
| CYPRUS overprinted on stamps of Great Britain | Cyprus - 1880s issues |
| CYPRUS REGISTRATION FEE | Cyprus - registered letter envelope - 1880s |
| D overprinted on stamps of Netherlands Indies | Netherlands Indies - official stamps |
| DAHOMEY and AFRIQUE OCCIDENTALE FRANCAISE | Dahomey |
| DAHOMEY ET DEPENDANCES and REPUBLIQUE FRANCAISE | Dahomey - 1899-1905 issues |
| DAI NIPPON overprinted on stamps of Straits Settlements | Malaya - Japanese occupation - 1942 |
| DAI NIPPON | Japan - inscription or overprinted on stamps used in countries occupied by Japan - "Empire of Japan" |
| DAI NIPPON 2602 overprinted on stamps of Malaya - Kedah | Malaya - Kedah - Japanese occupation - 1942 |
| DAI NIPPON 2602 MALAYA overprinted on stamps of Malaya - Penang | Malaya - Penang - Japanese occupation - 1942 |
| DAI NIPPON 2602 MALAYA overprinted on stamps of Malaya - Selangor | Malaya - Selangor - Japanese occupation - 1942 |
| DAI NIPPON 2602 MALAYA overprinted on stamps of Malaya - Pahang | Malaya - Pahang - Japanese occupation - 1942 |
| DAI NIPPON 2602 MALAYA overprinted on stamps of Malaya - Perak | Malaya - Perak - Japanese occupation - 1942 |
| DAI NIPPON 2602 MALAYA overprinted on stamps of Malaya - Negri Sembilan | Malaya - Negri Sembilan - Japanese occupation - 1942 |
| DAI NIPPON 2602 MALAYA overprinted on stamps of Malaya - Federation of Malaya | Malaya - Federation of Malaya - Japanese occupation - postage due - 1942 |
| DAI NIPPON and MALAYA overprinted on stamps of Malaya - Trengganu | Malaya - Trengganu - Japanese occupation - 1942 |
| DAI NIPPON and MALAYA overprinted on stamps of Malaya - Federation of Malaya | Malaya - Federation of Malaya - Japanese occupation |
| DAI NIPPON YUBIN overprinted on stamps of Malaya - Selangor | Malaya - Selangor - Japanese occupation - 1942 |
| DANMARK | Denmark |
| DANMARK BEFRIET 5 MAJ 1945 overprinted on stamps of Greenland | Greenland - 1945 issues - "Denmark liberated 5 May 1945" |
| DANMARK and GEBYR | Denmark - late fee stamp |
| DANMARK and GEBYRMAERKE | Denmark - late fee stamp |
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