"This Apple ID has not yet been used in the iTunes Store"

That means that you haven’t entered a payment method or if you have, some of the details of the payment method are missing. See this for help.

Change, add, or remove Apple ID payment methods - Apple Support

Try signing into iTunes on your desktop or laptop. You might still get that “review” notice but you will actually be able to set it up there. It worked for me and I hope it works for you.