Tags are key-value pairs that you attach to AWS resources to better organize them. They are particularly useful when you have many resources of the same type. By using tags, customers with multiple Amazon EFS can easily access and analyze a specific set by filtering on those that contain the same tag. Two of the key advantages of tagging your Amazon EFS are: Grouping and Filtering and Cost allocation.
Remediation
13. Now create or update resources to use new KMS CMK key that is created by you.