The Carbon Border Adjustment Mechanism (CBAM) is an EU climate policy tool that imposes obligations on imported goods based on their carbon footprint. Covering sectors such as iron & steel, aluminium, cement, electricity, fertilizers, and hydrogen, the system requires only reporting between 2023–2025, while from 2026 onwards importers must purchase carbon certificates. For Turkey, CBAM represents both challenges and opportunities: companies that adopt renewable energy and low-carbon technologies will gain a competitive advantage, while those failing to adapt will face significant additional costs.