It has already been delayed twice. Under Regulation (EU) 2025/2650 of December 2025, large and medium-sized enterprises must comply by 30 December 2026, and micro and small enterprises by 30 June 2027. The same amendment also removed printed matter (chapter 49) from the scope.
Full details and tariff code list: https://patisco.com/en/eu-check/eudr Check your tariff codes against EU regulations: https://patisco.com/en/eu-check