For more information please read https://docs.oracle.com/javaee/5/tutorial/doc/bnalj.html
We know JSP tags simplify JSP page development and maintenance works in our day-to-day life. JSP technology also provides a mechanism for encapsulating other types of dynamic functionality in custom tags, which are extensions to the JSP language. Some examples of tasks that can be performed by custom tags include operating on implicit objects, processing forms, accessing databases and other enterprise services such as email and directories, and implementing flow control. Custom tags increase productivity because they can be reused in more than one application.
Custom tags are distributed in a tag library, which defines a set of related custom tags and contains the objects that implement the tags. The object that implements a custom tag is called a tag handler. JSP technology defines two types of tag handlers: simple and classic. Simple tag handlers can be used only for tags that do not use scripting elements in attribute values or the tag body. Classic tag handlers must be used if scripting elements are required.
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