Tag files can be packaged in the /META-INF/tags/ directory in a JAR file installed in the /WEB-INF/lib/ directory of the web application. Tags placed here are typically part of a reusable library of tags that can be used easily in any web application.
Tag files bundled in a JAR require a tag library descriptor. Tag files that appear in a JAR but are not defined in a TLD are ignored by the web container.
When used in a JAR file, the path subelement of the tag-file element specifies the full path of the tag file from the root of the JAR. Therefore, it must always begin with /META-INF/tags/.
Tag files can also be compiled into Java classes and bundled as a tag library. This is useful when you wish to distribute a binary version of the tag library without the original source. If you choose this form of packaging, you must use a tool that produces portable JSP code that uses only standard APIs.