Adjust to suit your reqs:

#! perl -slw
use strict;
use Data::Dump qw[ pp ];

my %data;
while( <DATA> ) {
    chomp;
    m{^
        (.+)     :: \s+
        (.+) \s+ -- \s+
        (.+) \s+ \[
        (.+)     \] \s*
    }x or warn "Mismatch: '$_'" and next;

    $data{ $1 } = {
        split( ' ', $2 ),
        split( ' ', $3 ),
        map { split '=', $_, 2 } split ',\s?', $4
    };
    $data{ $1 }{ Budget } = { 
        map{ split '=' } split ';', $data{ $1 }{ Budget } 
    };
}
pp \%data;
[download]

Produces:

{
  "01:00:00,00" => {
                     Budget => { cost => 44_444, tax => "11%", total =
+> 3343 },
                     Col => "Foo",
                     Color => "y",
                     Description => "Scene",
                     International => "y",
                     Link => "y",
                     Sound => "Dolby",
                   },
  "02:00:00,00" => {
                     Budget => { cost => 54_444, tax => "1%", total =>
+ 1343 },
                     Col => "Boo",
                     Color => "n",
                     Description => "Scene",
                     International => "y",
                     Link => "y",
                     Sound => "THX",
                   },
  "03:00:00,00" => {
                     Budget => { cost => 64_444, tax => "1%", total =>
+ 2343 },
                     Col => "Goo",
                     Color => "y",
                     Description => "Scene",
                     International => "y",
                     Link => "n",
                     Sound => "PTX",
                   },
  "04:00:00,00" => {
                     Budget => { cost => 84_444, tax => "1.1%", total 
+=> 5343 },
                     Col => "Aoo",
                     Color => "n",
                     Description => "Scene",
                     International => "y",
                     Link => "y",
                     Sound => "DDY",
                   },
}
[download]