Carbon-motivated border tax adjustment （BTA） aims to compensate for the loss of competitiveness of carbon intensive products due to carbon dioxide abatement actions. Based on the analysis of the international background of carbon-motivated BTAs, this paper discusses the fundamental motivation leading to US policy transformation, the potential impacts of the policy on China＇s manufacturing industries, and the compatibility of the policy to WTO rules. Carbon-motivated BTAs violate the fundamental principle of the UNFCCC, and potentially conflict with the core WTO principle of non-discrimination reflected in the GATT Articles 1 and III. However, Article XX of the GATT may be applicable. Thus, the author suggests several measures to alleviate the impacts of carbon-motivated BTAs, and puts forward countermeasures based on carbon consumption per capita.