Did you already check this article? The watch uses the plan that is active on your iPhone:
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When your Apple Watch is connected to your iPhone, you can get calls and messages from both plans. Your watch shows which mobile plan you received a notification from by showing a badge with the first letter of the line. If you respond to a call or message, your watch automatically responds from the line that you received the call or message on.
When your Apple Watch is away from your iPhone and connected to mobile, you can get calls and messages from your active plan. If your iPhone is turned on, even if it isn’t nearby, you can get messages and notifications about calls from your other plan. If you respond to a call, your watch automatically calls back from your active plan. If you respond to an SMS message, your watch automatically texts back from the plan that you received the message on. You can respond to iMessages as long as there’s an active data connection from any plan. If you want to change your active plan, you can manually switch between plans from Settings on your Apple Watch.
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copied from: Use Dual SIM with Apple Watch GPS + Cellular models - Apple Support