#!/usr/bin/perl -w
# For correct results, use on a terminal expecting utf-8
use strict;
use Email::MIME;

sub new_part ($$) {
    my ($type, $body) = @_;
    my ($part) = Email::MIME->create(
        attributes => {
            content_type => $type,
            charset => 'utf-8',
            encoding => '8bit',
        }, body_str => $body,
    );
    do { $part->header_set($_) } foreach qw/Date MIME-Version/;
    return $part;
}

# Normally, this would be actual utf-8 under "use utf8"
my $text = "Not latin: \x{30ab}\x{30bf}\x{30ab}\x{30ca}";
my $html = "<p><i>$text</i></p>";

my $m = Email::MIME->create(header_str => [
    To => 'a@example.com',
    From => 'b@example.com',
    Subject => 'Test',
], attributes => {
    content_type => 'multipart/alternative',
}, parts => [
    new_part('text/html', $html),
    new_part('text/plain', $text)
]);

print $m->as_string;