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| 正面描述 | Denomination numeral '5' at left within guilloche border, with Chinese and Jawi script below; central text states validity for export of five katis of dry rubber until 31st March 1942, with a signature panel for the Acting Controller of Rubber at right. Letter 'P' in ornate frame at far right. |
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| 背面描述 | Intricate guilloche underprint covering the entire field in pale blue, with the Sarawak armorial emblem within circular medallions at all four corners. A horizontal row of five six-pointed stars is centred across the middle of the note. |
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These coupons were issued by the Brooke Raj government as part of Sarawak's rubber export control scheme in the final months before the Japanese invasion of December 1941. Rubber was a strategically critical commodity — Allied demand had driven tight regulatory controls across British Borneo, and the coupon system was a mechanism for tracking and licensing exports at the point of shipment.
The Survey Department of the Federated Malay States, based in Kuala Lumpur, printed documentary and control materials across multiple British territories, not just survey maps. Whether any significant quantity of these coupons reached Sarawak before Kuching fell on 24 December 1941 is an open question.