rates table vba conversion

I have an Excel rates table that I need to convert.
The original structure is, 1st column dial prefix, comma separated list.
2nd column is country name and 3rd column is call rate.
Like this:

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and so on.
However, for importing the list into a voip call accounting database I need to have for each dial prefix one separate entry.
So, what I did was saving the xls sheet as tab delimited text, then replacing in Word ,<space> to ^p (new para) and then import the whole result into Excel again.
This however leaves me the country name and rates cells unpopulated for the new dial prefix lines.
I saw in this forum a VBA solution to then autofil the unpoulated cells. In my case it would however need to autofill from the bottom on upwards because the unpopulated rows need to be filled with the next populated entry.

So - in short, the best would be a VBA to convert the above into populated line-by-line entries.