Apple Recommended post by Roger Wilmut1, March 2018 in response to "Re: how to solve maximum no of free account the phone" - https://discussions.apple.com/message/33209658#message33209658 - "Any one device can create only three new iCloud accounts, and there is no way round that. However, what you can do is to create a new iCloud account on another iOS device or Mac (not Windows or android). Then you will be able to sign into that account on the original phone."
If you still wish to contact Apple:
iTunes [Store] Support - Use this form for assistance with account and billing, code redemption, or purchase questions - https://www.apple.com/emea/support/itunes/contact.html
Worldwide iTunes support - https://support.apple.com/country-selector/itunes