Take this with a mountain of salt since I've not at all an expert, but with a little help from AI, it seems like the exemption lives in 2023/1670 [0]. The LLM claims that this and the regulation you link are interconnected, with the recital of 2023/1542 explicitly linking them.

0: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A...