open my $fh, "<:raw:encoding(utf-16):crlf:utf8", $file
   or die "$file: $!";

##</code><code>##

open my $fh, "<:raw:encoding(ucs-2le):crlf:utf8", $file
   or die "$file: $!";
read($fh, my $bom='', 1);

##</code><code>##

use Encode qw( _utf8_on );

my $csv = Text::CSV_XS->new ({ binary => 1 });

# UTF-16 or UCS-2 file with BOM and CRLF or LF line endings.
open my $fh, "<:raw:encoding(utf-16):crlf:utf8", $file
   or die "$file: $!";

while (my $row = $csv->getline ($fh)) {
    # Fix inability of CSV_XS to handle UTF8 strings.
    _utf8_on($_) for @$row;

    print $row->[4];
}