#!/pro/bin/perl

use strict;
use warnings;

use Text::CSV_XS;
use Encode qw( encode decode );

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

my $file = "test.csv";

open my $fh, ">:encoding(utf-16)", $file or die "$file: $!";
print $fh join ",",
    "\x{0073}e\x{00f1}\x{00f3}\x{0159}",
    123,
    "\x{00c5}\x{0142}\x{00e9}\x{0161}\x{0171}\x{0146}",
    "\r\n";
close $fh;

binmode STDOUT, ":utf8";

open $fh, "<:raw:encoding(utf-16)", $file or die "$file: $!";
while (my $row = $csv->getline ($fh)) {
    print join "," => @$row, "\n";

    utf8::decode ($_) for @$row;
    print join "," => @$row, "\n";
    }