Apart from the minefield of restricted items listed below, you need to be aware of selling anything as "new" as well, say for example an unwanted gift that is still in its original wrapping etc. etc. As far a they are concerned it is NOT new, as I have found out.
The odd thing is they don't seem to mind you listing it as new under Item Description, BUT NOT in the Title i.e. the main listing header.
Prohibited and restricted items
• Academic, beta, and OEM software
• Adult only category
• Alcohol
• Animals and wildlife products
• Artefacts, archives, antiques, cultural items and grave-related items
• Autographed items
• Bootleg recordings
• Catalogues
• Chance listings
• Charity and fundraising
• Complilation and informational items
• Contracts
• Counterfeit currency and stamps
• Credit and debit cards
• Currency, selling
• Digitally delivered goods
• Drugs and drug paraphernalia
• Electrical and electronics equipment - examples include cable TV decoders, radar jamming devices, and traffic light control devices
• Embargoed goods and prohibited countries - examples include items from Cuba
• Enabling duplication of copy-protected material
• Encouraging illegal activity
• Event ticket resale
• Firearms, weapons, and knives - examples include pepper spray, replica firearms, and stun guns
• Food
• Gaming machines (slot or fruit machines)
• Government, transit, and postal items and official items - examples include aeroplane operations manuals, public transportation employee uniforms, and Royal Mail mailbags
• Hazardous, restricted or regulated materials - examples include batteries, fireworks and refrigerants
• Human remains and body parts
• International trading
• Items encouraging illegal activity - examples include an eBook describing how to create methamphetamine
• Jewellry
• Lock-picking devices
• Mailing lists and personal information
• Medicine and healthcare products - examples include prescription drugs, contact lenses, pacemakers, and defibrillators
• Multi-level marketing, pyramid and matrix programs
• Offensive material - examples include ethnically or racially offensive material and Nazi memorabilia
• Perfume and cosmetics
• Personal relationships and services
• Pesticides
• Plants and seeds
• Police-related items
• Presale listings
• Property
• Recalled items
• Recordable media
• Replicas, counterfeit items, and unauthorised copies
• Stamps, currency, and coins
• Stocks and other securities
• Stolen property
• Surveillance equipment - examples include wiretapping devices and telephone bugging devices
• Tobacco
• Travel
• Used clothing
• Used cosmetics
• Vouchers
• Weeds (see plants and seeds)