use strict;
use warnings;
use Template::Mustache;

my $countries = [
    {id => 190, label => "Afghanistan"},
    {id => 2,   label => "Ägypten"}
];

my $template = q(
    <select name="countries">
    {{#countries}}
        <option id="{{id}}" value="{{& label}}">{{& label}}</option>
    {{/countries}} 
    </select>
);

print Template::Mustache->render($template, {countries => $countries});

Ausgabe:

    <select name="countries">
        <option id="190" value="Afghanistan">Afghanistan</option>
        <option id="2" value="Ägypten">Ägypten</option>
    </select>