4.

0 Government Policy
4.1 Sugar Tax
Sugar tax is a tax that charge on the sweetened drinks. Drinks with additional sugars
or sweetened which exceed 5 gram per 100 ml and fruit and vegetable juices which contain
sugar that exceed 12 gram per 100 ml will be charged RM0.40 per litre [ CITATION Kas19 \l
17417 ]. It is launched on 1st of April in 2016. This tax is introduced to help to reduce the
health problems in Malaysia such as obesity and diabetes. This is because according to the
journal, excessive sugar consumption can cause serious problems such as diabetes and
obesity [CITATION Don19 \l 17417 ]. Fraser & Neave Holding Bhd. is affected by this tax
because it is a company that manufacturing and selling beverage such as canned milk, dairy
products and soft drinks that contain sugar [CITATION Fra20 \l 1033 ]. According to the
research stated in the journal, a sugar tax ranging from 5% to 30% decreased the intake of
sugar-sweetened beverage by 4% to 48% [ CITATION Maa17 \l 1033 ]. This shows that this
tax can reduce the percentage of the health problems because people will reduce to buy
sugar-sweetened beverage that cause problems of obesity and diabetes.

4.2 Industry 4.0 - Transform

Industry 4.0 is the use of automation and data exchange which are end-to-end smart
manufacturing process. It is promoted by Dr. Mahathir bin Mohamad in 2018 and develops
since the middle of 2017 [ CITATION Eng19 \l 1033 ]. Transform is the process of a
company change from a traditional ways of supply chain to ways of supply chain that is full
of using technology. It is to help to improve the supply chains in Malaysia which are in the
way of increase the number of production of the products in a same time as previous and
reduce energy wastages such as manpower from the manufacturing process [ CITATION
Shu19 \l 1033 ]. Besides, it may access to produce from the most remote of areas, bringing
wealth and prosperity to the people in rural areas [ CITATION Ind18 \l 1033 ]. Fraser &
Neave Holding Bhd. is a company that manufacture food and beverage which is affected by
the policy in the way of manufacturing process. According to the research stated in the
journal, Malaysian needs to have a fundamental understanding of ICT systems, automation
technology, and data analysis to implement the Industry 4.0 successfully [ CITATION
Joh19 \l 1033 ]. This is because the technology in the manufacture cannot operate if there are
no people understand the ways to use the systems.

4.3 Customs Act 1967 – Section 80

 Customs Act 1967 is a Malaysia law which enacted by Parliament of Malaysia and in
force in 1967. It is an act relating to customs of Malaysia. One of the sections that is affected
Fraser & Neave Holding Bhd. is Section 80 Customs Act 1967 which stated that exporter
need to declare the goods to be exported to the officer of the customs before export the goods
[CITATION Cus67 \l 17417 ]. This is because the officer of the customs wants to know the
amount that need to be charged to the goods for the duty fees. Fraser & Neave Holding Bhd.
is affected by this section because the company is exporting their goods to 75 countries such
as Canada, United States, Europe and others. The top exported products of the company to
those countries are condensed milk and evaporated milk [ CITATION Fra20 \l 17417 ]. The
company needs to declare that they are exporting these products to those countries by submit
the declaration form to the officer of the customs before the goods to be exported. According
to the journal, concept of Green Supply Chain Management is introduced. Green supply
chain management is defined as integrating environmental thinking into supply-chain
management, including product design, material sourcing and selection, manufacturing
processes, delivery of the final product to the customers as well as end-of-life management of
the product after its useful life [ CITATION Jam20 \l 17417 ]. This concept is related to the
process of export because the issue of environmental is getting more serious. If the process of
export can apply this concept, the goods to be exported can faster get the approval of export
from the officer. This is because it has reduced the environmental issues.

Bibliography
Malaysia, E. (Producer). (2019). Malaysia National Policy on Industry 4.0
(INDUSTRY4WRD) - Call for Action [Motion Picture].
Dong-Ho Bae. (2019, August 5). Sugar contents of ready-to-eat foods distributed at major
amusement parks in Korea and their substitution with artificial sweeteners. British
Food Journal, 121, 1838-1839.
Fraser & Neave Holdings Bhd. (2019). Annual Report 2019.
Jamal Elbaz, Saadia Iddik. (2020, March 5). Culture and green supply chain management
(GSCM): A systematic literature review and a proposal of a model. Management of
Environmental Quality, 31, 484.
Johannes W. Veile, Daniel Kiel, Julian Marius Muller, Kai-Ingo Voigt. (2019, August 27).
Lessons learned from Industry 4.0 implementation in the German manufacturing
industry. Journal of Manufacturing Technology Management.
Kasmiah Mustapha. (2019, January 1). Beyond policies. Retrieved March 8, 2020, from New
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ON INDUSTRY 4.0. Ministry of International Trade and Industry.
Parliament of Malaysia. (1967). Customs Act 1967. Malaysia: The Commissioner of Law
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Shubhangini Rajput, Surya Prakash Singh. (2019, May 30). Industry 4.0 − challenges to
implement circular economy. Benchmarking: An International Journal.

References
1. Malaysia, E. (Producer) 2019, video recording, Malaysia National Policy on Industry
4.0 (INDUSTRY4WRD) - Call for Action [Motion Picture].
2. Dong-Ho Bae 2019. ‘Sugar contents of ready-to-eat foods distributed at major
amusement parks in Korea and their substitution with artificial sweeteners’, British
Food Journal, vol. 121, no. 8, pp. 1838-1839.
3. Fraser & Neave Holdings Bhd 2019, Fraser & Neave Holdings Bhd Annual Report
2019, Fraser & Neave Holdings Bhd.
4. Jamal Elbaz, Saadia Iddik 2020. ‘Culture and green supply chain management
(GSCM): A systematic literature review and a proposal of a model’, Management of
Environmental Quality, vol. 31, no. 2, pp. 484.
5. Johannes W. Veile, Daniel Kiel, Julian Marius Muller, Kai-Ingo Voigt 2019. ‘Lessons
learned from Industry 4.0 implementation in the German manufacturing industry’,
Journal of Manufacturing Technology Management.
6. Kasmiah Mustapha 2019, Beyond policies, viewed 8 March 2020,
<https://www.nst.com.my/lifestyle/heal/2019/01/445865/beyond-policies>.
7. Maartje Poelman, Willemieke Kroeze, Wilma Waterlander, Michiel de Boer, Ingrid
Steenhuis 2017. ‘Food taxes and calories purchased in the virtual supermarket: a
preliminary study’, British Food Journal, vol. 119, no. 12, pp. 2560.
8. Ministry of International Trade and Industry 2018, Industry 4WRD : NATIONAL
POLICY ON INDUSTRY 4.0, Ministry of International Trade and Industry.
9. Parliament of Malaysia 1967, Customs Act 1967, Malaysia: The Commissioner of
Law Revision.
10. Shubhangini Rajput, Surya Prakash Singh 2019. ‘Industry 4.0 − challenges to
implement circular economy’, Benchmarking: An International Journal.