This Commented CUE demonstrates how to use the built-in function encoding/csv.Decode to decode a string containing comma-separated values (CSV) into a list of lists.

file.cue
package example

import "encoding/csv"

data: """
	Id,Name,Location,Species
	1,Charlie,"Ripon, North Yorkshire",cat
	2,Fred,San Francisco,cat
	3,Greyfriars Bobby,Edinburgh,dog
	4,Nemo,???,fish
	"""

output: csv.Decode(data)
TERMINAL
$ cue export -e output
[
    [
        "Id",
        "Name",
        "Location",
        "Species"
    ],
    [
        "1",
        "Charlie",
        "Ripon, North Yorkshire",
        "cat"
    ],
    [
        "2",
        "Fred",
        "San Francisco",
        "cat"
    ],
    [
        "3",
        "Greyfriars Bobby",
        "Edinburgh",
        "dog"
    ],
    [
        "4",
        "Nemo",
        "???",
        "fish"
    ]
]