I would say there is no need for a smart rule. Please read this blog post on how to assess your automation needs…
This AppleScript does what you’re asking for…
property tagDelimiter : "amount="
set od to AppleScript's text item delimiters
tell application id "DNtp"
if (selected records) is {} then return
repeat with theRecord in (selected records)
set recordTags to tags of theRecord
repeat with theTag in recordTags
if theTag begins with tagDelimiter then
set AppleScript's text item delimiters to {tagDelimiter, "€"}
set md to (text items of theTag)
set AppleScript's text item delimiters to od
add custom meta data (md as string) for "Price" to theRecord
exit repeat
end if
end repeat
end repeat
end tell
Note: I am using a custom attribute, Price, with a data type of Decimal Number as Currency. This would also work with a text-based data type.