use Text::CSV_XS;

my $csv = Text::CSV_XS->new({
     'quote_char'  => '"',
     'escape_char' => '"',
     'sep_char'    => ',',
     'binary'      => 1
 });

open FH, "< textfile.txt" or die "Failed to open CSV file for processing: $!";
my @csv=(<FH>);
close(FH) or die "Failed to close CSV file for processing: $!";

my @ignore_merchants=('merchant 1','merchant 2');

foreach my $line (@csv) {
    if ($csv->parse($line)) {
        my @fields = $csv->fields;

        $offer{retailer}=$fields[0];
        $offer{productid}=$fields[1];

        foreach (@ignore_merchants) {
            # now I want to skip to the next element in the outer loop. How can I do that anyway?
            next if ($_ eq $offer{retailer});
        }
}