Present at the Tawau airport were Eastern Sabah Security Command (ESSCom) commander Datuk Abdul Rashid Harun and his deputy Brig-Gen Subari Tomo.
Earlier a special ceremony was held as soon as the remains arrived at the airport at about 8 am.
In the 11.15 am incident, Sgt Mohd Hanif Patahur, 31, and Private Ahmad Feleni Mansor, 23, died at the scene of the accident after the APC they were in overturned at Batu 19 Jalan Sungai Tiram, Sandakan.
Four personnel who sustained injuries were the APC driver Mohd Faizal Ahmad, 29, Mohd Amaruddin Che Soh, 29, Mohamad Haffez Khairudin, 24, and Ifaiznor Ismail, 29.
Both Mohd Hanif who was from Johor and Ahmad Fikri from Kelantan, were attached with the 12th Royal Malay Regiment in Kuantan and had been on duty at Sri Kinabatangan camp since last July 15.