You don't _have_ to create a custom column for on device collections, but it's a better idea to do that than to use the built in tags column. The problem is that when you import books, the tags column is frequently filled with excessive junk tags, sometimes even stupid things like the title of the book.
Rather than clean those out, it's better to make your own custom column and put only the tags you want into it, and then you also don't have to later regret that you cleared the original tags the book came with...
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