# $filter holds regex statements
  # e.g. s/(F01-861385.*);;/\1;Categroy1;SubCategory2/g

  open(REGEX, "<$filter");
  while(<REGEX>) {
    next if ($_ =~ m/^\s*#.*$/);
    chomp;
    $regex .= "$_, ";
  }
  close(REGEX);

  # pre formatted csv content in $lines
  for (split /^/, $lines) {
    chomp;
    $_ =~ eval($regex);
    # ...
    # extract fields and build up SQL INSERT INTO
  }