my $line = q(!A001ST!,!AD,CD!,!1!,!20/05/2004!,!ANDORRA!,!0!,!EUR,USD!,!6!,!7!,!0!,!AD!,!1!);

# only commas followed by "!" split fields
my @data = split(/\,\s*(?=!)/, $line);
print "Data splitted is as below \n";
print join("==>",@data),"\n";