2.2.26 [RFC5545] Section 3.3, Property Value Data Types

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V0034:

The specification states that if a property's value is not in the default type for that property, then the type MUST be explicitly specified with a VALUE parameter.

Microsoft Office Outlook 2007, Microsoft Outlook 2010, Microsoft Outlook 2013, Microsoft Outlook 2016, Microsoft Outlook 2019  

On import, Outlook ignores the VALUE parameter and only supports the default property types for all properties unless otherwise specified in this document.