This chapter explains the impact of carbon-based border tax adjustments (BTA) on India's export to developed countries. Whether trade measures can be used to combat climate change or, to be more specific, if trade can be restricted on the basis of climate friendliness of production process is still a contested territory. However, it is not clear whether such unilateral measures will be compatible with the World Trade Organisation (WTO) rules. Thus, the processes and production methods (PPM) issue, and the definition of a like product are relevant to the examination of climate change measures. Interestingly, neither the United Nations Framework Convention on Climate Change (UNFCCC) nor the Kyoto Protocol provides for specific trade measures. Civil society organizations/non-governmental organisations and companies in developed countries are also adopting various voluntary measures for climate change mitigation. The UN secretary generals High-level Advisory Group on Climate Change Financing submitted a report that recognized the role of finance in technology development and transfer.