The development of Cu‐SSZ‐13 represents a significant breakthrough in the field of NOx removal from mobile exhaust, demonstrating excellent selective catalytic reduction (SCR) activity across a broad temperature range (200–500°C). However, the limited reactivity of Cu‐SSZ‐13 at temperatures below 200°C poses a challenge for the removal of NOx emitted during vehicle cold starts. To stimulate new efforts to enhance low‐temperature SCR performance, this review provides a fundamental understanding of the nature of Cu‐SSZ‐13 in catalyzing the SCR reaction. The structures, coordination environments, and oxidation states of Cu2+ during the SCR reaction, as well as the redox cycle pathway of Cu2+ ions and the characteristics of the rate‐determining step, were discussed. Based on these insights, several strategies for improving the low‐temperature activity of Cu‐SSZ‐13 are proposed. Finally, the review offers a perspective on the future of low‐temperature SCR of NOx over Cu‐SSZ‐13.