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

...
   or die("Can't create \"$qfn\": $!\n");

print($fh $the_contents);

use Encode qw( encode );

...
   or die("Can't create \"$qfn\": $!\n");

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