As the European Commission formally proposed the “Carbon Border Adjustment Mechanism”（CBAM）draft legislation，developed countries such as the United States and Canada have successively put forward proposals or policy ideas to impose carbon tariffs on some imported goods，causing an increasingly tense international trade situation. EU is one of the top three trading partners of Fujian Province，resulting in a profound impact on Fujian Province under the medium- and long-term implementation of CBAM. From the perspective of the impact of foreign trade，CBAM has deteriorated the international trade environment，which will weaken the export competitiveness of Fujian Province，compress the profit margin of enterprises，and even affect the structure and mode of export trade. From the perspective of the impact of electricity consumption，it will increase the uncertainty risk of electricity consumption，accelerate the transformation and upgrade of power consumption structure，and improve management requirements of power consumption efficiency. From the perspective of the impact of the carbon and electricity market，it will increase the demand for green power supply in the electricity market and increase the pressure on the construction of the carbon market. Therefore，countermeasures and policies against CBAM need to be planned in advance.