If you tag a frame object (XML), this object does not behave the same after untagging as before tagging. In other words: tagging is not fully reversible. You can see a difference in the layer panel and in the exported PDF tag structure (Tagged PDF)

How can this behavior be reproduced?

1. Create a new InDesign document.
2. Draw a placeholder (empty) graphic frame
3. Assign any XML tag to the frame
4. Remove the XML tag
5. Export a tagged PDF
   

What is the difference between the object before tagging and after untagging?

The layer panel shows a different status.

The frame before tagging is not assigned a tag in the tag structure of the PDF during PDF export. A tag is assigned to the object in the PDF structure after tagging and untagging. (see attached screenshots)

What should be the correct behavior?

Both states of the frames - i.e. without tagging and after untagging - should result in the same result in the layer panel and in the tag export for PDF.

Why is this relevant?

This causes a problem if these objects appear in the tag structure of the exported PDF. They are (empty) graphic frames, but InDesign assigns a Figure tag to them and they also have no alternative text. When checking the PDF for accessibility, an error is reported.

These two states of the same object cannot be distinguished via ExtendScript. If an InDesign document is saved using IDML, these objects are converted back into “normal” graphic frames.

InDesign, Platform

InDesign 2024, 2025
macOS Monteray

Discussion

https://community.adobe.com/t5/indesign-discussions/rectangle-vs-graphic-frame/td-p/15039102