Overview:

Upon trying to extract or load a UTF-8 encoded .csv file from/into a CRM Org the following occurs:

1. In the case of extraction, the format of the special characters in the resulting file is inconsistent.
2. In the case of importing, a related data loading error might occur showing the corrupted characters of the related records.

Answer:

The issue is caused by incorrect Salesforce Dataloader Settings.  To correct the problem, follow these steps:

1. Open Salesforce Dataloader.
2. Click on Settings.
3. Be sure the following settings are enabled (checked):

• Read all CSVs with UTF-8 encoding
• Write all CSVs with UTF-8 encoding
  
  

Related Documentation:

Salesforce Help Documentation: Data Loader

Thank you