There are no premium rate services that are charged by the recipient simply opening a received SMS. However, there are services that are charged per received SMS, known as subscription services, but in this case the charging occurs as soon as the SMS lands on the recipient's phone. It doesn't matter if the SMS is opened or immediately deleted, the charging has already taken place. Examples of such services include subscription services for ringtones or other mobile content. There are also services that are ordered via WAP links on the phone where, for example, pictures or videos are sent or streamed to the phone, and the charging occurs through an SMS after the user has ended their session on the company's website.
We are aware that there have been reports in the media that you should not open SMS from unknown senders as you can be charged by opening the SMS. These reports are not true, and our recommendation is instead to open the SMS you receive, as such SMS can contain valuable information about what kind of service it is, what the service costs, how to cancel a possible subscription service, and contact information for the responsible company.