'|' is a special character in Perl, so you have to backslash it as '\|' to make it as normal pipe character. Take a look at perlre.

$a="0427320060001|39104|20020|190|2";

my ($num1, $num2,$num3,$num4,$num5)=split(/\|/,$a);

print "$num1\n$num2\n$num3\n$num4\n$num5";

prints:
0427320060001
39104
20020
190
2
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