Free theme standards

Hello,

On https://make.ww.wp.xz.cn/themes/handbook/review/required/, it is stated that theme should not contain custom post types and custom taxonomies and also shortcodes can not be used but there are themes on https://ww.wp.xz.cn/themes/ which are having custom post types. So if we create custom post types and taxonomies using code in theme files then too they are not acceptable and if not then kindly guide us how to implement different fields for different categories like Portfolio, Testmonial, Gallery etc.