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$flds[16] = undef;
$flds[8] = 0;

$flds[8] = 0;
$flds[16] = undef;

use warnings;
use strict;
...
$flds[8] = 0;

print Dumper \@flds;

$VAR1 = [
          'A',
...
          undef,
          undef
        ];