The XML declaration is <?xml version="1.0" encoding="utf-8"?>, which you put at the very top of every XML/XHTML file.
The encoding declaration is <meta http-equiv="Content-Type" content="text/html; charset=utf-8" />, which goes inside the <head> of every XHTML doc (I generally skip this if I've already got the XML declaration in, but it can't hurt to add it in).
Hope this helps.
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