MPEP § 2413.01(c)
[Editor Note: This section is applicable to all applications with a filing date, or, for national phase applications, an international filing date, on or after July 1, 2022, having disclosure of one or more nucleotide and/or amino acid sequences as defined in 37 CFR 1.831(b). Formatting representations of XML (eXtensible Markup Language) elements in this section appear different than shown in Standard ST.26, which may be accessed at: www.wipo.int /export/sites/www/standards/en/pdf/03-26-01.pdf.]
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WIPO Standard ST.26, paragraph 39(a), specifies that the first line of the XML instance must contain the XML declaration, which is:
<?xml version="1.0" encoding="UTF-8"?>