First of all: You can use loop labels to controll which loop a next or last pertains to:

OUTER: foreach my $item (@array){
    foreach my $subitem (@array2){
        next OUTER if($subitem eq $item);
    }
}
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But to actually answer your question: I think it would be better to use grep in a scalar context to test for the presence of an item in an array (as opposed to foreach'ing through the array doing an eq comparison).

foreach my $item (@array){
   next if(scalar(grep({$_ eq $item} @other_array)));
}
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see grep, next and last

HTH. Cheers

Update: As others have suggested, a hash is better for this type of lookup