|Encode::Unicode::UTF7(3perl)||Perl Programmers Reference Guide||Encode::Unicode::UTF7(3perl)|
use Encode qw/encode decode/; $utf7 = encode("UTF-7", $utf8); $utf8 = decode("UTF-7", $ucs2);
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%.
RFC 2781 http://www.ietf.org/rfc/rfc2152.txt