Only 100km and half a day north of Tarakan, NUNUKAN is a busy, sleazy town on an island of the same name, right up against Malaysian Sabah . Crossing is straightforward: Nunukan's Immigration Department, Kantor Imigrasi, is about 200m from the port on the main road into town, and opens at 8am; it can take a few hours to sort out the paperwork, so if you get stuck overnight catch a bemo to the downmarket Losmen Nunukan ($5-10) or, slightly better, Idabus ($5-10). Once exit formalities are complete, Samudra Expres leaves Nunukan early afternoon for TAWAU in Sabah (2hr), where you'll be processed quickly by Malaysian officials.