I think if you have the records in a constant format as you described earlier then you should use split command to remove the commas and double quotes and store it in an array. Please look the command functionalities at split perl

You then can use the array elements accordingly.

#!/usr/bin/perl

use strict;
use warnings;

open IN,"csv.txt" or die $!;

while(<IN>){
    chomp($_);
    my @arr = split(/,|"|\s/,$_);
    print $arr[0],"\t",$arr[1],"\n",$arr[2],"\n",$arr[3],"\n",$arr[4],
+"\n",$arr[5],"\n",$arr[6],"\n",$arr[7],"\n",$arr[8],"\n",$arr[9],"\n"
+,$arr[10],"\n",$arr[11],"\n",$arr[12],"\n";
    print @arr;
}
[download]

Run the program and you will understand what happens with the use of the split command and how it splits the entire statement