• First, write some code that would open,read one line and close
• Then, write your sample line on a sheet of paper and try to split it to extract your valuable parts: code number for the hash key and directory path for finding the files.
• Finally, write your code and do a sub that would receive the file's path , open it and read it and write it where you want it to be.
• Then, add iteration to the line reading, call that sub with every value of the hash and that's all.

.{\('v')/}
 _`(___)' __________________________

#!/usr/bin/perl -wT
dbmopen(%ISO_Country, "ISO_Country", 0777)
    or die "Cannot create ISO_Country: $1\n\n";

dbmopen(%ISO_Email, "ISO_Email", 0777)
    or die "Cannot create ISO_Email: $1\n\n";

open FNAME, $ARGV[0]
    or die "Cannot locate file $ARGV[0]: $1";

while ($line = <FNAME>){
    chop($line);
    @data = split /\t/, $line;
    $ISO_Country{$data[0]} = $data[1];
    $ISO_Email{$data[0]}   = $data[2];
}

&displayData;

dbmclose(%ISO_Country);
dbmclose(%ISO_Email);

sub displayData{
    while (($key, $value) = each %ISO_Country){
        print "ISO($key), Country($value)\n";
    }
    while (($key, $value) = each %ISO_Email){
        print "ISO($key), Email($value)\n";
    }
}
...
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As chanio said, it will be easy for us to help you if you provide the code which you have tried.

You go through the perl documentation part for open, close,opendir,readdir,split,hash etc.

Also there are number of modules to help in reading files from and to a directory

my $path='/tmp/myfile.txt';
 open(F,"$path") or die "Cannot open $!";

while(<F>) {## read each line
 ## you have the read line in the variable $_
 ## you can store it in your hash
}
close(F);
  ## iterate over your hash
  ## check for the existence of the files 
       if (-e $filename) { print "$filename exists!\n"; }
  ## move the files to the directories
  ## Check for the return value for errors
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