Create table XXC_TEST
(
RECORD varchar2(10),
DESC   varchar2(150),
ENAME  varchar2(10)
)

Create table XXC_TEST_2
(
RECORD varchar2(10),
DESC   varchar2(150),
EMP_FLAG   varchar2(1),
DEPT_FLAG  varchar2(1)
)


OPTIONS (DIRECT=TRUE)
LOAD DATA 
INFILE $1
APPEND
INTO TABLE  XXC_TEST
WHEN RECORD = 'EMP'
FIELDS TERMINATED BY "," OPTIONALLY ENCLOSED BY '"' 
TRAILING NULLCOLS
( RECORD                     CHAR "LTRIM(RTRIM(:RECORD))",	
 DESC				        CHAR "LTRIM(RTRIM(:DESC))"  ,
 ENAME					    CHAR "LTRIM(RTRIM(:ENAME))" 
)
INTO TABLE  XXC_TEST_2
WHEN (RECORD = 'DEPT')
FIELDS TERMINATED BY "," OPTIONALLY ENCLOSED BY '"' 
TRAILING NULLCOLS
  (RECORD                        CHAR "LTRIM(RTRIM(:RECORD))",
   DESC				             CHAR "LTRIM(RTRIM(:DESC))"  ,	
   EMP_FLAG			             CHAR "LTRIM(RTRIM(:EMP_FLAG))",
   DEPT_FLAG			         CHAR "LTRIM(RTRIM(:DEPT_FLAG))"
  )
  
SAMPLE.csv
========== 
"EMP","20% PARTS DISCOUNT 20","ABC",
"DEPT","20% PARTS DISCOUNT 20",,"Y"


Table "XXC"."XXC_TEST_2":
  0 Rows successfully loaded.
  0 Rows not loaded due to data errors.
  2 Rows not loaded because all WHEN clauses were failed.
  0 Rows not loaded because all fields were null.

The data is inserted to XXC_TEST , but not in XXC_TEST_2.