HTML Code

<!DOCTYPE html>
<html lang="en">
<head>
  <title>@charset file order</title>
  <style>
    body {
      font-family: Arial, sans-serif;
      margin: 16px;
      color: #0f172a;
      line-height: 1.5;
      max-width: 40rem;
    }

    ol {
      padding-left: 1.25rem;
    }

    code {
      background: #f1f5f9;
      padding: 0.1em 0.35em;
      border-radius: 4px;
    }
  </style>
</head>
<body>
  <p>Correct order in an external stylesheet:</p>
  <ol>
    <li><code>@charset "UTF-8";</code> — first bytes</li>
    <li><code>@import ...</code> — optional, next</li>
    <li>Style rules — after imports</li>
  </ol>
</body>
</html>

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CSS @charset At-Rule — must be first