Exemption. With the limitation on alcoholic beverages and tobacco products provided in paragraph (c) of this section, entry free of duty and tax under subheading 9805.00.50, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), may be accorded personal and household effects of:
(1) Any person in the service of the United States who returns to the United States upon the termination of assignment to extended duty at a post or station outside the Customs territory of the United States;
(2) Members of his family who have resided with him at such post or station and are returning upon the termination of his assignment; or
(3) Any person evacuated to the United States under Government orders or instructions.


19 CFR § 148.74

Scoping language

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