use Encode qw( encode );

my $qfn = $CFG->{admin_root_path}."/amazon_template_tmp/it_other.csv";

open(my $fh, '>:raw', $qfn)
   or die("Can't create \"$qfn\": $!\n");

print($fh encode('iso-latin-1', $the_contents, Encode::FB_HTMLCREF));