#data @charset "UTF-8";html{color:green} /* starts with utf-8 bom */ #encoding utf-8 #data @charset "ISO-8859-1";html{color:green} /* starts with utf-8 bom, so @charset is ignored */ #encoding utf-8 #data @charset "ISO-8859-2";html{color:green} #encoding iso-8859-2 #data @charset "IMadeThisUp";html{color:green} #encoding utf-8