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

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

use Encode qw( _utf8_on );

...

    print $row->[4];
}