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/etc/apache2/conf.d/charset is in apache2.2-common 2.2.22-1ubuntu1.

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The actual contents of the file can be viewed below.

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# Read the documentation before enabling AddDefaultCharset.
# In general, it is only a good idea if you know that all your files
# have this encoding. It will override any encoding given in the files
# in meta http-equiv or xml encoding tags.

#AddDefaultCharset UTF-8