In Reply to: very true - i took it as meaning posted by stevebowls on Friday, 7. October 2011 at 11:59 Bali Time:
there. When coming down from Sabah it means leaving from Tawau and heading by boat into Indonesia at Nunukan or Tarakan on the east coast of Borneo.
When I lived in Sulawesi I had to use this damn route to renew my visa. It was interesting but sometimes exhausting. From there I would head to Balakpapan and over to Palu.
Malaysia and Indonesia are bordered by land but the immigration points are reached by sea. (they were in those years, hopefully things have changed)