That interpretation is ... interesting.
It makes perfect sense to me - they are simply defining exactly at which point the product enters the market. It wouldn't be sensible to define it as being when the product is shipped to the EU. From the emboldend part below, if you import an item then it is considered to have been placed on the market when you make it available for distribution, consumption or use:
Having looked at Sodar's link,
The 'Blue Guide' on the implementation of EU product rules 2016. a bit more I'm not at all sure that you can just import and re-export without a lot of pain. The document is long and complicated enough that I'd ignore my interpretation and read it yourself if it's important to you.
It seems that you don't even have to import an item for it to have been 'made available to the market'.
A product is made available on the market when supplied for distribution, consumption or use on the Union market in the course of a commercial activity, whether in return for payment or free of charge.46 Such supply includes any offer for distribution, consumption or use on the Union market which could result in actual supply (e.g. an invitation to purchase, advertising campaigns).
This definately covers Ebay; there is more information on page 21 about online operators. In particular:
Products offered for sale online by sellers based outside the EU are considered to be placed on the Union market if sales are specifically targeted at EU consumers or other end-users. The assessment of whether or not a website located inside or outside the EU targets EU consumers has to be done on a case-by-case basis, taking into account any relevant factors such as the geographical areas to which dispatch is possible, the languages available used for the offer or for ordering, payment possibilities, etc.61 When an online operator delivers in the EU, accepts payment by EU consumers/end-users and uses EU languages, then it can be considered that the operator has expressly chosen to supply products to EU consumers or other end-users.
Whether Ebay or the sellor is the operator isn't clear to me. It all seems to be a bit of a minefield and I can understand why some sellors won't sell to the EU.
Another part that seems relevant is wrt 'Fulfilment Service Providers' which I assume includes Ebay's global shipping program:
The activities of fulfilment service providers as described above go beyond those of parcel service providers that provide clearance services, sorting, transport and delivery of parcels. The complexity of the business model they offer makes fulfilment service providers a necessary element of the supply chain and therefore they can be considered as taking part in the supply of a product and subsequently in placing it on the market. Thus, where fulfilment service providers provide services as described above which go beyond those of parcel service providers, they should be considered as distributors and should fulfil the corresponding legal responsibilities.
If so, I assume Ebay's Global shipping service, being responsible, may refuse to ship a non-compliant item to the EU with attendant costs to be covered by the buyer or sellor. So even if your local customs don't take much interest in RoHS, the shipper may be much more so if they could be held liable for infringements. Maybe Ebay's global shipping program hasn't taken action historically there is no guarantee that they won't start tomorrow due to threats of legal action by the EU.
My conclusion is that it is a risk importing non-RoHS equipment but as yet no-one here has reported having a problem as yet. However the higher the value of the item I guess the higher the risk of customs taking a closer look.