You cannot use an existing Apple Account balance to buy or send new gift cards.
All gift cards must be redeemed in the same country or region where they were purchased. How to Use Your Funds
Generally, Apple policy prevents using a gift card to buy another gift card. buy itunes card with apple store gift card
Depending on which card you have, you can convert its value into usable credit for apps and music:
Some users have successfully exchanged or used these cards at physical Apple Store locations to facilitate a switch, though this is subject to current store policy. Important Safety Note Apple Gift Card You cannot use an existing Apple Account balance
You can use an Apple Gift Card (the modern "all-in-one" card) to buy both physical products and digital content, including music and apps. However, if you specifically have an older, dedicated (usually a solid gray, white, silver, or gold color), you cannot directly use it to buy digital content or "iTunes" cards through standard online checkout. Key Limitations
You may call Apple at 1-800-MY-APPLE to request a balance transfer from the store card to an iTunes/App Store code. Depending on which card you have, you can
Simply redeem the card in the App Store or Apple Music app . The funds are added to your Apple Account balance , which automatically covers apps, subscriptions, and iTunes media.