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chromium/third_party/blink/web_tests/external/wpt/html/semantics/scripting-1/the-script-element/module/charset-03.html 

<!DOCTYPE html>
<meta charset="utf-8">
<title>Imported module scripts should always use UTF-8</title>
<script src="/resources/testharness.js"></script>
<script src="/resources/testharnessreport.js"></script>

<script type="module" src="resources/import-utf8.js"></script>
<script type="module">
test(function() {
  assert_equals(window.getSomeString(), "śćążź",
                'Should be decoded as UTF-8');
}, 'UTF-8 imported module script');
</script>

<script type="module" src="resources/import-utf8-with-charset-header.js"></script>
<script type="module">
test(function() {
  assert_equals(window.getSomeString(), "śćążź",
                'Should be decoded as UTF-8');
}, 'UTF-8 imported module script with wrong charset in Content-Type');
</script>

<script type="module" src="resources/import-non-utf8.js"></script>
<script type="module">
test(function() {
  assert_not_equals(window.getSomeString(), "śćążź",
                    'Should be decoded as UTF-8');
}, 'Non-UTF-8 imported module script');
</script>

<script type="module" src="resources/import-non-utf8-with-charset-header.js"></script>
<script type="module">
test(function() {
  assert_not_equals(window.getSomeString(), "śćążź",
                    'Should be decoded as UTF-8');
}, 'Non-UTF-8 imported module script with charset in Content-Type');
</script>