If you have exported an Excel sheet to CSV and would like to import this file into PowerShell, here is how to do this:
$path = 'D:\sampledata.csv' Import-Csv -Path $path -UseCulture -Encoding Default
The important options are –UseCulture (to automatically use the same delimiter that Excel used on your system) and –Encoding Default (only with this settings will all special characters stay intact).