use Encode qw/encode decode/;
$utf7 = encode("UTF-7", $utf8);
$utf8 = decode("UTF-7", $ucs2);
ABSTRACTThis module implements UTF-7 encoding documented in RFC 2152. UTF-7, as its name suggests, is a 7-bit re-encoded version of UTF-16BE. It is designed to be MTA-safe and expected to be a standard way to exchange Unicoded mails via mails. But with the advent of UTF-8 and 8-bit compliant MTAs, UTF-7 is hardly ever used.
UTF-7 was not supported by Encode until version 1.95 because of that. But Unicode::String, a module by Gisle Aas which adds Unicode supports to non-utf8-savvy perl did support UTF-7, the UTF-7 support was added so Encode can supersede Unicode::String 100%.