When an hfile is created with cell tags present and it is bulk loaded into hbase the tags will be present when loaded into a single region. If the bulk load hfile spans multiple regions, bulk load automatically splits the original hfile into a set of split hfiles corresponding to each of the regions that the original covers.
Since 0.98, tags are not copied into the newly created split hfiles. (the default for "includeTags" of the HFileContextBuilder  is uninitialized which defaults to false). This means acls, ttls, mob pointers and other tag stored values will not be bulk loaded in.