Epoxy resin after cured could be dry sanded, but we recommend wet sanding.
Why? Dry sanding by hand or with an orbital sander generates heat which could dissolve the epoxy resin. The surface is then matt and can only be restored with a lot of effort. The temperature point varies depending on the product used. It is therefore always safer to carry out the sanding process by wet sanding, as considerably less heat is generated here. In addition, Epoxy resin dust, which is produced during dry sanding, is carcinogenic. Wearing a mask is therefore essential.