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| LITWA SRODKOWA | Central Lithuania |
| LJUBLJANSKA POKRAJINA overprinted on stamps of Italy | Yugoslavia - Ljubljana - German occupation - 1944-1945 |
| LJUBLJANSKA POKRAJINA and PROVINZ LAIBACH | Yugoslavia - Ljubljana - German occupation - 1945 |
| L.L. overprinted on stamps of South Australia | South Australia - official stamps - Legislative Library - 1868-1874 |
| L. MARQUES overprinted on stamps of Mozambique | Lourenco Marques |
| L.O.F. overprinted on stamps of Philippines | Philippines - air mail stamp - London-Orient Flight - 1928 |
| LOKALB REF and FRIMARKE | Sweden - local stamp for Stockholm 1850s-1860s |
| LONDON 17/5 1943 overprinted on stamps of Norway | Norway - 1943-1945 issue - issued by the Norway government in exile in London, England during World War 2 |
| LONDON and AUSTRALIA and CUSTOMS DUTY | Australia - revenue stamp - customs |
| LOSEN | Sweden - postage due stamp |
| LOTHRINGEN overprinted on stamps of Germany | France - German occupation - Lorraine |
| LOTNICTWO POLSKIE WW. BRYTANII and POCZTA POLSKA | Poland - government in exile in Great Britain - 1941 |
| LOTNICZA | Poland - air mail stamp |
| L & S POST overprinted on stamps of Newfoundland | Newfoundland - 1933 - "land and sea post" |
| L.T. overprinted on stamps of South Australia | South Australia - official stamps - Land Titles - 1868-1874 |
| LTSR 1940 VII 21 overprinted on stamps of Lithuania | Lithuania - Russian occupation - 1940 |
| LUBIANA overprinted on stamps of Yugoslavia | Yugoslavia - Ljubljana - Italian occupation |
| LUCHA CONTRA EL CANCER overprinted on stamps of Panama | Panama - postal tax stamp |
| LUCHA CONTRA EL CANCER and PANAMA | Panama - postal tax stamp |
| LUCHTPOST | Netherlands - airmail stamps |
| LUCHT POST overprinted on stamps of Surinam | Surinam - airmail stamp |
| LUCHTPOST | Netherlands Colonies - airmail stamps |
| LUCHTPOST and BELIQUE | Belgium - airmail stamps |
| LUCHTPOST and CURACO | Netherlands Antilles - airmail stamps |
| LUCHTPOSTDEINST | Belgian Congo - airmail stamp |
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