# Extract fields
my @fields = /((?:[^#@]+|#.)*)/sg;

# Remove seperators
my $ff = 0;
@fields = grep $ff^=1, @fields;

# Unescape
s/#(.)/$1/sg for @fields;

[download]

or use Text::CSV

Updated to remove empty elements were being placed in @fields.

In reply to Re: Splitting on escapable delimiter by ikegami
in thread Splitting on escapable delimiter by Daryn

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