Abstract: The European Green Deal heralds the return of EU's carbon tariff from the collapse of aviation carbon emission tax and its active expansion to the world. The re-imposition of carbon tariffs reflects the EU's economic considerations centered on preventing the risk of carbon leakage and improving the competitiveness of carbon-containing products, its political strategy of reinventing the role of European climate governance leader based on the moral advantage of environmental protection, and its cultural connotation driven by the concept of green development and high public approval. In the face of the EU's re-imposition of carbon tariffs, China should prepare for a rainy day, actively plan and take effective countermeasures: In terms of its position, it adheres to the CBDR principle of pursuing substantive justice in dealing with climate change; in terms of its strategy, it advocates taking negotiation and consultation as the pre-procedure for levying carbon tariffs; in terms of its system, it establishes a China-Eu carbon quota cooperation mechanism; in terms of technical improvement and promotion of carbon capture and storage technology; and in terms of dispute settlement, it relies on the WTO dispute settlement platform.