Tacit knowledge is acquired through a process of moving from conscious incompetence to conscious competence to unconscious competence.
Article: Why Tacit Knowledge is More Important Than Deliberate Practice
There's always something we know how to do, but can never describe how to do it. Oftentimes, experts struggle explaining skills they perform effortlessly as well. That's tacit knowledge, a form of expertise you gain through repeated experience, not words alone.
All tacit knowledge is acquired through these three stages: you move from conscious incompetence to conscious competence to unconscious competence.
Take learning to ride a bike as an example. Initially, you're conscious of your incompetence: you just cannot balance on the bike. Gradually, you consciously learn the balance through trial and error. And finally, you ride automatically without thinking. At the final stage, describing exactly how you balance is challenging.
The final stage, unconscious competence, appears in many different fields. Experienced software engineers can quickly evaluate code but stumble when asked to explain their judgments clearly. They rely on intuition developed from countless hours of coding.
Aircraft mechanics show the same pattern. They intuitively diagnose complex issues based on subtle cues, a skill computerized systems have failed to replicate because intuition can't be easily encoded.
Taste is very similar. You can easily tell what's good music/art/cloth/architecture, you name it, and what's a bad one, but you can't describe precisely what your criteria are, especially when no options are laid down in front of you.
This tacit knowledge is also related to the concept of Procedural and Declarative Knowledge.