2.1.89 [HTML5:2014] Section 4.10.22.5 Selecting a form submission encoding

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V0204: UTF-8 is used in form submission even if accept-charset contains other encodings that can encode the entire form data set

The specification states:

 ... Selecting a form submission encoding
  
     If the user agent is to pick an encoding for a form ...

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UTF-8 is used in form submission even if accept-charset contains other encodings that can encode the entire form data set.