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>and sends them for recycling.

>If the recycler sells them on ebay as 'never worn ExampleCo jeans' then

the recycler will have undoubtedly violated a contract they have with ExampleCo and will lose in civil court and pay significant penalties greater than the money they made selling never worn ExampleCo jeans and also, undoubtedly, suffer from not having ExampleCo as a customer for their services in the future.

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But the recycler has all the papers and documentation that they lawfully contracted an overseas company for wholesale recycle of the product. What's your civil court's jurisdiction? You might be able to play wack-a-mole with ebay, temu, alibaba express sellers through civil court in your jurisdiction assuming you have the money of course.
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What stops ExampleCo from asking for a receipt and limiting replacements only to legitimate channels? Or why is ExampleCo directly dealing with the consumer, and not Macys or Goodwill?

I suspect this will need to be a cultural change. If ExampleCo does it but not RandomCo, of course your reputation will suffer. But if the law is for all of EU, it gives everyone an equal footing.

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How feasible is to remove tag, scratch serial number?
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Especially since EU laws are announced 5-10 years in advance, manufacturers have time to actually design this. For example they could make easily removable labels.
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> ExampleCo's quality control does its job,

Then this will be the pressure that is needed for the company's quality assurance to be improved.

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