This study clarifies the impact of the carbon border adjustment mechanism (CBAM) on the export activities of enterprises that produce six main affected industrial products: iron and steel, cement, fertilizer, aluminium, electricity, and hydrogen. Secondary data is included in descriptive statistics, thereby analyzing the context, current situation and economic-technical impact on the export activities of each item, especially the 05 items that Vietnam exports to the EU market. From there, the article proposes recommendations and strategies to respond to the opportunities and challenges brought by CBAM. Research results show that CBAM puts pressure on export businesses at an early stage. However, in the long term, this policy will help businesses increase competitiveness and create surplus value with reduced costs.