You can open a CSV file encoded with UTF-8 normally if it was saved with BOM (Byte Order Mark). Otherwise, you can open it through either of the following ways.
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Through PQ (Power Query) using the Get Data dropdown. Navigate to Data tab > Get Data > From file > Get Data from Text/CSV.
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Use the "Get Data From Text" option. This option is available in "Tell me" and in the ribbon.
