Hi guys I had the same issue & I e-mail them.. in a few hours some one from the support replay to my e-mail & send me the instruction.. and finally it works!! find the replay below
Mr. Hidden Dragon, don't lose heart, since you are ready to buy from the App Store please know that you can create an account without a credit card. To create an account without a credit card, iTunes Gift Card, Gift Certificate, allowance, or code, follow the steps in this article:
Create an iTunes App Store account without a credit card
http://support.apple.com/kb/HT2534
If in the future, you would like to use a credit card on your account please know that Apple is not able to troubleshoot or determine the specific cause of a card being not being accepted. When a credit card is not accepted for any reason, this is a sign that something needs to be addressed by the issuer of the card being used. Your bank or credit card company will be happy to help you troubleshoot the error. Once this is resolved, please follow these steps with your bank or credit card company to troubleshoot the issue:
1. Contact your bank or credit card company and ask to speak with the fraud/security department.
2. Tell the representative that your security code is being rejected. Ask them to review your account to see what might be preventing you from using the card to purchase from the iTunes Store. Ensure that they thoroughly review your account until they locate and resolve what is causing the issue.
3. The bank or credit card company will need to remove any holds on your account. The bank or credit card company could also bypass the authorization process.
Once the bank has resolved your issue, the card should work with the iTunes Store.
I want the world to know how valuable you are to us here at iTunes and personally thank you so very much for choosing the iTunes Store. I appreciate your business.