Need help to import line-structured data

Hi,
I need to import bibliografic data into Drupal.
I already opened an issue in the biblio region (https://drupal.org/node/2209361)
But I am thinking, if it isn't easier to generate my own importer using feeds.

To do this, can anyone help me to start the correct way? Is there already an feeds importer I can use (or modify easyly)???

The structure is like this:

### 00001nM2.01000024      h
001 0040001
004 20140213134340
030 a|||d||||||1|
050 a
051 s
100 Name, Firstname
331 Title of publication
359 Name, Firstname
403 Edition
412 City
425 2014
454 Journal, page 1-15
710 *Tagname
710 Tagname2
710 Tagname3
710 ...
### 00000nM2.01000024      e
001 0040001001
012 0040001
100 Code-321  2014,4
### 00000nM2.01000024      e
001 0040001002
012 0040001
100 Code-354  2014,4

As you can see, there is alway a main dataset (with an endig "h" on code 001)
and there can be multiple subdatasets (for the location of the book) always ending wiht "e" on code 001

Does anyone has hints how to import this kind of data?