swa66 - 10:08 am on Apr 15, 2013 (gmt 0)
Well the W3C Internationalization (i18n) Group recommends to always include a visible encoding declaration in a document, because it helps developers, testers, or translation production managers to check the encoding of a document visually.
You should definitely use HTTP header declarations if it is likely that the document will be transcoded (ie. the character encoding will be changed by intermediary servers), since HTTP declarations have higher precedence than in-document ones.
Otherwise you should use HTTP headers if it makes sense for any type of content, but in conjunction with an in-document declaration (see below). You should always ensure that HTTP declarations are consistent with the in-document declarations.
[my bold, although they had more or less the same in the source]