2.2.4 [RFC5545] Section 3.1.4, Character Set

V0013:

The specification states that the "charset" Content-Type parameter can be used to specify character sets other than UTF-8.

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

Outlook ignores the "charset" Content-Type parameter on import, and sets it to "utf-8" on export. iCalendar data MUST be in UTF-8 format to be imported by Outlook. Outlook exports iCalendar data in UTF-8 format.