The rule is new and unused in its “sealed package.” Of course the days of truly sealed packages is over and I don’t know how you’re expected to keep a birkin in its box. We wore jewelry and then put the items back in their boxes. I do think it probably depends on the country you are flying out of - how hard core they are about how sealed the package is (we did not fly out of France).
The last time I went through vat the agent only needed to stamp and see the items over 2000€. Vat was only available after check in so it was just lucky that we had those items in our carry ons.
I remember the days when DFS items were completely sealed! Now that’s not the case it contributed to my confusion. Thank you for your comment!
My understanding is that the item cannot be used/worn and must be new.
Yes, this is the rule. Technically: new, unworn, and in original packaging. I have only occasionally had this checked...but it does happen.
I am glad I asked! Thanks everyone!