https://wccftech.com/how-to/how-to-reset-airtag-and-pair-it-to-a-new-item/

If you want to reuse your AirTag or pair it with a new item, you first have to reset it. As with every new Apple product, there are some things that you need to learn before you go ahead and make them a useful part of your life. Similarly, there is a way to reset the AirTag and we will share how you can do it. Simply scroll down to see more details on the guide.

Each AirTag is associated with a specific Apple ID and you can pair up to 16 AirTags with every account. However, if you are giving your AirTag away to your friend or family member or simply selling it, you first have to remove your AirTag from your Apple ID account. Luckily, we have a detailed guide that teaches you how you can do it. However, if you want to reset your AirTag, this is what you have to do.