It's not often that I get stumped on a stamp ID question, but this one...

The best I can come up with is Serbia. (CPNCKA)

I checked the Serbia Scott listings including and around the year 2010, but found nothing. Since there are no 5d valued stamps in the postage section, I checked the postal tax, but found nothing there either. Perhaps this is a revenue from Serbia?

Here is a country identifier web page that I found. That is where I found Serbia for the "CPNCKA".

http://stampscoinsnotes.com/countries/identifier/

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Thanks Michael. As Michael Generali did, I came up with Serbia. I didn't even think to look at Bosnia.

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