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Try:
awk 'NR==1{split($0,a,"/");next}
{print "IN\tTAUX" ++c "\t" a[3] a[2] a[1] "D\t" $1 "\t" $1}
' RS=";" file

Set the OFS, see awk cheat sheet (.pdf) (http://www.catonmat.net/download/awk.cheat.sheet.pdf)
FS=OFS="|"

I have the simple gawk script below. When the script runs in the output of all the ITM lines the FS is replaced with a space, the Non ITM lines retain the | field separator.

The ITM lines have...