HT201209: Redeem iTunes or Apple Music Gift Cards and content codes
Learn about Redeem iTunes or Apple Music Gift Cards and content codes
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Helpful answers
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Aug 10, 2015 3:28 AM in response to annabella10by King_Penguin,No, all gifts (and gift cards) are country-specific, they can only be redeemed in their country of issue - so you would need to be in the US with a US billing address to be able to redeem the gift.
Your friend could try resending it to somebody who is in the US : Resend iTunes Gifts - Apple Support
Or he/she could try contacting iTunes Support for a refund : http://reportaproblem.apple.com or http://www.apple.com/support/itunes/contact/