this site at least claims so:
In general, email headers must contain only US-ASCII characters. Headers that contain non US-ASCII characters must be encoded so that they contain only US-ASCII characters. This process involves using either "B"(BASE64) or "Q"(Quoted-Printable) to encode certain characters.If you could use an alternative encoding in the headers, there would be the slight problem of how to read the "Content-type" header if it could be in any encoding? :-)
In reply to Re: Sending UTF-8 e-mail
by Joost
in thread Sending UTF-8 e-mail
by angus_w_chan
| For: | Use: | ||
| & | & | ||
| < | < | ||
| > | > | ||
| [ | [ | ||
| ] | ] |