diff --git a/openedx_tagging/core/tagging/api.py b/openedx_tagging/core/tagging/api.py
index 590efb7a..46d5e623 100644
--- a/openedx_tagging/core/tagging/api.py
+++ b/openedx_tagging/core/tagging/api.py
@@ -176,14 +176,13 @@ def import_tags(taxonomy: Taxonomy, tags: BytesIO, format: TaxonomyDataFormat, r
         tags.close()
 
 
-    new_tags = []
     updated_tags = []
 
     def create_update_tag(tag):
         """
         Function to create a new Tag or update an existing one.
 
-        This function keeps a creation/update history with `new_tags` and `updated_tags`,
+        This function keeps a creation/update history with `updated_tags`,
         a same tag can't be created/updated in a same taxonomy import.
         Also, recursively, creates the parents of the `tag`.
 
@@ -197,7 +196,7 @@ def create_update_tag(tag):
         tag_parent_name = tag.get('parent_name')
 
         # Check if the tag has not already been created or updated
-        if tag_id not in new_tags and tag_id not in updated_tags:
+        if tag_id not in updated_tags:
             try:
                 # Update tag
                 tag_instance = taxonomy.tag_set.get(external_id=tag_id)
@@ -214,7 +213,7 @@ def create_update_tag(tag):
                     value=tag_name,
                     external_id=tag_id,    
                 )
-                new_tags.append(tag_id)
+                updated_tags.append(tag_id)
 
             if tag_parent_id and tag_parent_name:
                 # Parent creation/update
@@ -229,10 +228,6 @@ def create_update_tag(tag):
 
     # Create and update tags
     with transaction.atomic():
-        # Delete all old Tags linked to the taxonomy
-        if replace:
-            Tag.objects.filter(taxonomy=taxonomy).delete()
-        
         for tag in tags_data:
             try:
                 create_update_tag(tag)
@@ -243,7 +238,12 @@ def create_update_tag(tag):
                         f"Invalid JSON format: Missing '{key}' on a tag ({tag})"
                     )
                 )
-        resync_tags()
+            
+        # If replace, delete all not updated tags (Not present in the file)
+        if replace:
+            taxonomy.tag_set.exclude(external_id__in=updated_tags).delete()
+
+        resync_object_tags(ObjectTag.objects.filter(taxonomy=taxonomy))
 
 def export_tags(taxonomy: Taxonomy, format: TaxonomyDataFormat) -> str: 
     """
diff --git a/tests/openedx_tagging/core/tagging/test_api.py b/tests/openedx_tagging/core/tagging/test_api.py
index 5701e0f1..eb32d198 100644
--- a/tests/openedx_tagging/core/tagging/test_api.py
+++ b/tests/openedx_tagging/core/tagging/test_api.py
@@ -2,9 +2,9 @@
 
 from io import BytesIO
 import json
+from unittest.mock import patch
 import ddt
 
-from unittest.mock import patch
 from django.test.testcases import TestCase
 
 import openedx_tagging.core.tagging.api as tagging_api
@@ -326,6 +326,37 @@ def test_import_tags_json_validations(self, json_data):
         with self.assertRaises(ValueError):
             tagging_api.import_tags(taxonomy, json_file, tagging_api.TaxonomyDataFormat.JSON)
 
+    def test_import_tags_resync(self):
+        object_id = 'course_1'
+        object_tag = ObjectTag(
+            object_id=object_id,
+            object_type='course',
+            taxonomy=self.taxonomy,
+            tag=self.bacteria,
+        )
+        tagging_api.resync_object_tags([object_tag])
+        object_tag = ObjectTag.objects.get(object_id=object_id)
+        self.assertEqual(object_tag.tag.value, 'Bacteria')
+        self.assertEqual(object_tag._value, 'Bacteria')
+
+        json_data = {"tags": [{"id": "tag_1", "name": "Bacteria 2.0"}]}
+        json_file = BytesIO(json.dumps(json_data).encode())
+
+        # Import
+        tagging_api.import_tags(self.taxonomy, json_file, tagging_api.TaxonomyDataFormat.JSON)
+        object_tag = ObjectTag.objects.get(object_id=object_id)
+        self.assertEqual(object_tag.tag.value, 'Bacteria 2.0')
+        self.assertEqual(object_tag._value, 'Bacteria 2.0')
+
+        json_data = {"tags": [{"id": "tag_1", "name": "Bacteria 3.0"}]}
+        json_file = BytesIO(json.dumps(json_data).encode())
+
+        # Import and replace
+        tagging_api.import_tags(self.taxonomy, json_file, tagging_api.TaxonomyDataFormat.JSON, replace=True)
+        object_tag = ObjectTag.objects.get(object_id=object_id)
+        self.assertEqual(object_tag.tag.value, 'Bacteria 3.0')
+        self.assertEqual(object_tag._value, 'Bacteria 3.0')
+
     def test_export_tags_json(self):
         json_data = {
             "name": "Life on Earth",