Please note that ZIP archives do not support unicode encodings like UTF-8, so multi-byte characters cannot be shown in standard ZIP viewers like WinRAR or 7-zip. However, the text will stored as-is, so it is at least possible to display UTF-8 comments in your own desktop or web applications. If you want to test with PHP and output in a browser, don't forget to set page charset to UTF-8 too:
header("Content-Type: text/plain; charset=utf-8");