Before describing how to declare character encodings in XHTML or HTML and CSS we need to review some aspects of how servers send the information to the user agent, and how common user agents handle the markup they receive.

When a server sends a document to a user agent (eg. a browser) it also sends information in the Content-Type field of the accompanying HTTP header about what type of data format this is. This information is expressed using a MIME type label. Here is an example of an HTTP header for an HTML file using the MIME type 'text/html'. Note that the Content-Type entry can also express the character encoding of the document.

HTTP/1.1 200 OK
Date: Wed, 05 Nov 2003 10:46:04 GMT
Server: Apache/1.3.28 (Unix) PHP/4.2.3
Content-Location: CSS2-REC.en.html
Vary: negotiate,accept-language,accept-charset
TCN: choice
P3P: policyref=http://www.w3.org/2001/05/P3P/p3p.xml
Cache-Control: max-age=21600
Expires: Wed, 05 Nov 2003 16:46:04 GMT
Last-Modified: Tue, 12 May 1998 22:18:49 GMT
ETag: "3558cac9;36f99e2b"
Accept-Ranges: bytes
Content-Length: 10734
Connection: close
Content-Type: text/html; charset=utf-8
Content-Language: en