I want to create a new Apple ID

O.k. Do note, Apple IDs can never be merged, nor purchases or subscriptions transferred from one to the other.

See here to create a new one, if you really need to: link-> How to create a new Apple ID - Apple Support

You can do so on this website: www.icloud.com.

At the bottom of the page, click 'Create Apple ID', and you're good to go.