Abstract: With the development of economy, the greenhouse gas problem is getting more and more serious. The debate about how to solve this problem is also intensified. So European Union proposed the establishment of carbon tariff. The creation of carbon tariff has sparked fierce debate in international community. Its rationality has become the focus of debates. There is no conclusion on the rationality of carbon tariff at present, but scholars advocate seeking the legal basis of carbon tariff from the relevant rules of GATT/WTO. The implementation of carbon tariff would definitely influence Chinese export trade and seriously damage the economic benefits. Therefore, in order to achieve a balance of trade liberalization and environmental protection, China must take relevant measures such as setting carbon tax, carbon labeling system and develop CDM to deal with carbon tariff.