According to Article 1(2)(a) the Regulation (EU) 2017/1369 does not apply to 'second hand products unless they are imported from a third country' (first made available).
Products imported from a third country have to comply to Ecodesign and Energy Labelling regulations applicable at the moment of their import.
In addition, products which after their placing on the market are substantially modified, for example by a distributor or an importer, to the extent that the compliance of applicable requirements such as energy efficiency is affected, these are considered as 'new products'. The economic operator modifying the product is responsible of the compliance of the 'new product' (for more detail see Blue Guide chapter 2.1.
Some examples may further clarify:
a) Cancellation of contracts. The consumer withdraws the contract. The product is then resold.
No, this would be considered a second hand good only if if it has been used.
b) Products that have been repaired or refurbished and are then placed on the market and resold.
Yes, products can be subject to life extension. Depending on the processes to which it is submitted the repaired products is considered as second hand product or if it has been significantly changed and comes e.g. with a new warranty period; it can be considered as a new product.
c) Swap stocks: products that are held in stock for the purpose of warranty cases and are sold at a later stage as 'phase-out model'.
No, these are new products because they have not been offered for sale before.
Disclaimer: Please note that the European Commission cannot provide a legally binding interpretation of the EU legislation, as this is the sole competence of the European Court of Justice. Any remarks from the European Commission services are without prejudice to the position the Commission might take should related cases arise in a procedure before the Court of Justice.