Nice bit of fraud if you can get it. Take it one step further though. Lets say Company X calls up some other company Y. Lets say for arguments sake that Company Y is a major shampoo manufacturer. X says to Y hey we will distribute your shampoo samples for free so long as you can send us over a pallet load. Y says yeah no problem.
X then does as you say except when you call the premium rate number and ask for your package X sends out a small free shampoo sample.
Completely made up of course, but although not exactly ethical business practice would be legal wouldn't it? I think I have spotted an opening in the market!
PS: X could negotiate a fee from Y as well for the distribution of the product and hence get two revenue streams. Nice!