I would create an extra field with HASHBYTES with all the fields of the CSV-file, something like this:
SELECT HASHBYTES(
'SHA2_256',
CONCAT_WS('|',
Date,
Amount,
Description,
etc etc
)
) AS RowHash
When you load 2 files in 2 tables you can use ROWNUMBER to select the one you need and ignore the others.