Well, I found a hard-coded solution.
1. Open the exported xml with Notepad++
2. Convert it to UTF-8 (Encoding > Encode in UTF-8 > Save)
3. Open file /includes/class_xml.php, then find:
PHP Code:
$xml_encoding = (($in_encoding != 'UTF-8' OR strtoupper($stylevar['charset']) != 'UTF-8') ? 'ISO-8859-1' : 'UTF-8');
4. Add below:
PHP Code:
$target_encoding = 'UTF-8';
$xml_encoding = 'UTF-8';
5. Then try to import *xml product via AdminCP.
All ok!
6. Undo step #4.
Done