In order to reduce CO₂ emissions from industrial processes, countries have commenced the vigorous development of CCUS (carbon capture, utilization and storage) technology. The high geographical overlap between China’s extensive coal mining regions and CO2-emitting industrial parks provides an opportunity for the more efficient reduction in CO2 emissions through the development of Enhanced Coal Bed Methane (ECBM) Recovery for use with CCUS technology. Furthermore, the high geographical overlap and proximity of these regions allows for a shift in the transportation mode from pipelines to tanker trucks, which are more cost-effective and logistically advantageous. The issue of transportation must also be considered in order to more accurately assess the constructed cost function and CCUS source–sink matching model for the implementation of ECBM. The constructed model, when considered in conjunction with the actual situation in Shanxi Province, enables the matching of emission sources and sequestration sinks in the province to be realized through the use of ArcGIS 10.8 software, and the actual transport routes are derived as a result. After analyzing the matching results, it is found that the transportation cost accounts for a relatively small proportion of the total cost. In fact, the CH4 price has a larger impact on the total cost, and a high replacement ratio is not conducive to profitability. When the proportion of CO2 replacing CH4 increases from 1 to 3, the price of CH4 needs to increase from $214.41/t to $643.23/t for sales to be profitable. In addition, electric vehicle transportation costs are lower compared to those of fuel and LNG vehicles, especially for high-mileage and frequent-use scenarios. In order to reduce the total cost, it is recommended to set aside the limitation of transportation distance when matching sources and sinks.