+=item "=encoding encodingname"
+
+This command, which should occur early in the document (at least
+before any non-US-ASCII data!), declares that this document is
+encoded in the encoding I<encodingname>, which must be
+an encoding name that L<Encode> recognizes. (Encode's list
+of supported encodings, in L<Encode::Supported>, is useful here.)
+If the Pod parser cannot decode the declared encoding, it
+should emit a warning and may abort parsing the document
+altogether.
+
+A document having more than one "=encoding" line should be
+considered an error. Pod processors may silently tolerate this if
+the not-first "=encoding" lines are just duplicates of the
+first one (e.g., if there's a "=encoding utf8" line, and later on
+another "=encoding utf8" line). But Pod processors should complain if
+there are contradictory "=encoding" lines in the same document
+(e.g., if there is a "=encoding utf8" early in the document and
+"=encoding big5" later). Pod processors that recognize BOMs
+may also complain if they see an "=encoding" line
+that contradicts the BOM (e.g., if a document with a UTF-16LE
+BOM has an "=encoding shiftjis" line).
+