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/usr/share/doc/pacpl/modules/README.module is in pacpl 4.0.5-7.1.

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USER MODULES:

You can use modules to extend pacpl conversion features adding new supported
file formats.

The best way to incorporate you own module is to copy the sample.m to a new
file and change the various values accordingly. Then place the module in
/etc/pacpl/modules and it will be automatically detected next time you run
pacpl.

If you're familiar with Perl and hashes, then writing your own shouldn't be a
problem.

Wild card %i will be the input file, and wild card %o will be 
the output file.

ESTR = string used to encode the temporary .wav file
DSTR = string used to decode to the temporary .wav file

It should be noted that for the time being --dopts and --eopts will no
longer work with imported codecs.