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Aug 11, 2013 12:32 AM in response to RednicKcby Carolyn Samit,Gift cards can only be redeemed from the country in which they were purchased.
Note: When purchasing an iTunes Gift, a valid credit card must be on file; you cannot purchase an iTunes Gift with store credit. Purchased gifts cannot be redeemed outside of the country of purchase
From here > iTunes: Sending iTunes Gifts