use Encode; 
use DBD::Oracle qw(:ora_types);
use DBI;  

$ENV{NLS_LANG}="AMERICAN_AMERICA.UTF8";
my ($dbname,$user,$passwd)=('main.world','budget','butzschebudg');
$dbh = DBI->connect("dbi:Oracle:$dbname", $user, $passwd, {ora_charset => 'AL32UTF8'});  
$dbh->{ora_ph_csform} = SQLCS_NCHAR;

open $f ,">enc.txt";

$sql=  "insert into transfert.xxvbtest ( nv, v ) values (?,?)";
$sql_unicode = decode("windows-1251", $sql);

$cmd = $dbh->prepare("delete from transfert.xxvbtest");
$cmd->execute();
$cmd = $dbh->prepare($sql_unicode);
 
$par1="GpsSgoVOРpюЮрцVЦ";
$par2="GpsSgoVOРpюЮрцVЦ";

$par1_unic= decode("windows-1254", $par1, { ora_csform => SQLCS_NCHAR });
$par2_unic= decode("windows-1254", $par2, { ora_csform => SQLCS_NCHAR });
print $f "$par1_unic\n";

$cmd->bind_param(1, $par1_unic);
$cmd->bind_param(2, $par2_unic);

$cmd->execute();

$par1="Кошка";
$par2="Мышка";

$par1_unic= decode("windows-1251", $par1, { ora_csform => SQLCS_NCHAR });
$par2_unic= decode("windows-1251", $par2, { ora_csform => SQLCS_NCHAR });

print $f "$par1_unic\n";


$cmd->bind_param(1, $par1_unic);
$cmd->bind_param(2, $par2_unic);

$cmd->execute();

$dbh->commit();
$dbh->disconnect();
$f->close();

load data
characterset 'UTF8'
infile enc.txt
preserve blanks
into table transfert.xxvbtest append
fields terminated by ';'
TRAILING NULLCOLS
(
    nv
)

use Encode; 
open $f ,">enc.txt";

$par1="GpsSgoVOРpюЮрцVЦ";

$par1_unic= decode("windows-1254", $par1, { ora_csform => SQLCS_NCHAR });
print $f "$par1_unic\n";

$par1="Кошка";

$par1_unic= decode("windows-1251", $par1, { ora_csform => SQLCS_NCHAR });

print $f "$par1_unic\n";

close($f);