| Berau | Batu Putih | Sumber Agung | 77372 |
| Berau | Batu Putih | Tembudan | 77372 |
| Berau | Biatan | Biatan Bapinang | 77372 |
| Berau | Biatan | Biatan Baru | 77372 |
| Berau | Biatan | Biatan Ilir | 77372 |
| Berau | Biatan | Biatan Lempake | 77372 |
| Berau | Biatan | Biatan Ulu | 77372 |
| Berau | Sambaliung | Pesayan | 77371 |
| Berau | Sambaliung | Pilanjau | 77371 |
| Berau | Sambaliung | Rantau Panjang | 77371 |
| Berau | Sambaliung | Sambaliung | 77371 |
| Berau | Sambaliung | Suaran | 77371 |
| Berau | Sambaliung | Sukan Tengah | 77371 |
| Berau | Sambaliung | Tanjung Perangat | 77371 |
| Berau | Kelay | Sido Bangen | 77362 |
| Berau | Sambaliung | Bebanir (Sei Bebanir Bangun) | 77371 |
| Berau | Sambaliung | Bena Baru | 77371 |
| Berau | Sambaliung | Gurimbang | 77371 |
| Berau | Sambaliung | Inaran | 77371 |
| Berau | Sambaliung | Long Lanuk | 77371 |
| Berau | Sambaliung | Pegat Bukur | 77371 |
| Berau | Kelay | Long Pelay | 77362 |
| Berau | Kelay | Long Sului | 77362 |
| Berau | Kelay | Mapulu | 77362 |
| Berau | Kelay | Merabu | 77362 |
| Berau | Kelay | Merapun | 77362 |
| Berau | Kelay | Merasa | 77362 |
| Berau | Kelay | Muara Lesan | 77362 |
| Berau | Kelay | Panaan | 77362 |
| Berau | Segah | Punan Malinau | 77361 |
| Berau | Segah | Punan Segah | 77361 |
| Berau | Segah | Tepian Buah | 77361 |
| Berau | Kelay | Lesan Dayak | 77362 |
| Berau | Kelay | Long Beliu | 77362 |
| Berau | Kelay | Long Duhung | 77362 |
| Berau | Kelay | Long Keluh | 77362 |
| Berau | Kelay | Long Lamcin | 77362 |
| Berau | Segah | Bukit Makmur | 77361 |
| Berau | Segah | Gunung Sari | 77361 |
| Berau | Segah | Harapan Jaya | 77361 |
| Berau | Segah | Long Ayan | 77361 |
| Berau | Segah | Long Ayap | 77361 |
| Berau | Segah | Long Laay/Laai | 77361 |
| Berau | Segah | Pandan Sari | 77361 |
| Berau | Segah | Punan Mahkam | 77361 |
| Berau | Teluk Bayur | Labanan Jaya | 77352 |
| Berau | Teluk Bayur | Labanan Makarti | 77352 |
| Berau | Teluk Bayur | Labanan Makmur | 77352 |
| Berau | Gunung Tabur | Melati Jaya | 77352 |
| Berau | Gunung Tabur | Merancang Ilir | 77352 |