The European Union's Carbon Border Adjustment Mechanism (CBAM) is expected to have a significant impact on the Turkish economy, particularly on the export sector. According to March 2025 data, the top five countries to which Turkey exports the most are Germany, the United Kingdom, the United States, Italy, and France, three of which are included in the European Union's CBAM system. According to 2023 data, 8.25% of the country's exports are to Germany, 4.84% to Italy, 4.03% to France, 3.83% to Spain, and 3.08% to the Netherlands. According to the data from March 2025 alone, a total of 10 billion 491 million dollars worth of exports were made to the member countries of the European Union. 50.8% of this export was carried out as raw materials, and the majority of these raw materials belong to the sectors of cement, iron, steel, aluminum, and fertilizers, which fall under the scope of the Carbon Border Adjustment Mechanism (CBAM). The specified carbon-intensive sectors will face a carbon tariff. As a result of carbon tariff implementations, it will struggle to compete with countries that have lower carbon emissions. This situation will lead to a decrease in export volumes. The measures necessary to reduce carbon emissions will increase raw material production costs due to their expenses. The establishment of sustainability mechanisms will impose an additional burden on exporting companies. Despite the challenges, there are also opportunities for the country in the context of the CBAM. The reduction of carbon emissions will lead to compliance with international competitiveness in terms of sustainability. This situation will contribute to an increase in global market share, an increase in the firm's value, and an increase in investments through green credits. In the long term, green technologies will contribute to reaching new markets. Within the framework of compliance with the CBAM, proactive measures taken by companies, including investments in clean technologies, the development of a domestic carbon market, and strategic partnerships, will enable them to reduce negative impacts and seize the opportunities presented by the CBAM. The study examines export data from previous years in key sectors and explores prospective approaches to the future, focusing on the carbon tax stemming from the CBAM.