The "Trade Responsibly for Environmental Emissions Act," or the TREE Act, aims to combat global deforestation by prohibiting the import and sale of certain goods linked to it. Beginning January 1, 2029, it will be unlawful for operators or traders to import or introduce into interstate commerce any "deforestation good," which includes covered products, commodities, or sources produced from land subject to deforestation or forest degradation after December 31, 2020. Covered commodities include cattle, cocoa, palm oil, rubber, soy, and wood. To enforce this, the Commissioner of Customs and Border Protection will require a due diligence statement from operators and traders importing covered commodities. This statement must describe the commodity, identify suppliers, provide verifiable information that the products are deforestation-free, and for high-risk countries, include the country of origin and geolocation coordinates. False labeling related to deforestation goods is also prohibited. Violators face significant civil penalties, including fines up to 4 percent of their total United States revenue from the preceding fiscal year, confiscation of deforestation goods, and a 12-month ineligibility period for federal contracts, funding, grants, and concessions. The United States Trade Representative (USTR) will consider environmental damage, the violator's ability to pay, and the economic benefits derived from the violation when determining fines. Serious or repeat violations can lead to a 12-month prohibition on importing any goods into the U.S. The USTR is mandated to categorize countries and regions biennially into Level I (high), Level II (moderate), or Level III (low) risk based on deforestation rates, agricultural expansion, and other factors, including the effectiveness of their anti-deforestation laws. This categorization will dictate increased inspection rates for imported goods: 9% for Level I, 3% for Level II, and 1% for Level III countries. The USTR will engage with high-risk countries to reduce their risk levels. Finally, the bill includes provisions for international assistance, giving preference to Level I risk countries for financial aid related to deforestation and forest degradation management. Half of the civil penalties collected under the act will be used to provide assistance to underdeveloped countries for deforestation and forest-degradation management efforts.