Buying an iPhone from ebay (USA to Ireland)?

I'm thinking of buying an iPhone on ebay from a USA seller. The phone is locked to Verizon, but if I unlock it will it work with an Irish sim card? Also, what's the story with paying VAT in Ireland when you purchase something from the USA, do I have to pay a percentage of the total fee?

No
Verizon phones are CDMA and do NOT use sim cards [GSM]
EUROPE / IRELAND / UK are GSM. CDMA / GSM phones / network are NOT interchangeable, you have a expensive watch (not iPod as NO www) if mixed

No iPhone specified.
The IP4 is months away from being discontinued on release of the IP5S.

Apple only support LAST 3 iPhones, discontinued means no longer sold by Apple, any future upgrades are for supported phones some new apps just WON'T WORK

On 12/09/2012 IP5 announced IP 3GS DROPPED, like the year before IP4S IN, IP3G OUT.
no maths IP5S IN…

Is your research that I want an iPhone? It may be the cheapest when compared to other iPhones but to invest any money in an OVERPRICED device is a waste as in 2 years you will be using a 5 year old device that came out in 2010. Many have already upgraded from the IP4 in 2012
http://www.itproportal.com/2012/09/06/8gb-iphone-4s-version-be-introduced-iphone-5-launch/
http://www.gsmarena.com/...ew-490.php

There are newer phone better phone and they cost a lot less, giving you more than the 8Gb on the IP4, you should look at eg Sam Gal ACE II or the Lumia 620 for phone with a secondary camera microSD expansion Wi-Fi, GPS, DUAL CORE… AND BLUETOOTH MEDIA TRANSFER (Sharing) which no iPhone even the IP5 has.
Here are the specs only if these phones are Gold Plated will it come in above the IP4
http://www.gsmarena.com/...hone2=5147

No warranty if pre-owned to own what is essentially overpriced & restrictive if your purchase was the iPhone5, well…

The Samsung Galaxy S II (2)was released in MAY 2011 & has 1.2Ghz Dual Core processor with an 8Mp camera.

18 months later November 2012 Apple puts a 1.2Ghz Dual Core processor & 8Mp camera in a phone and call it the IP5

The SGS II is the Dual Core version of the Quad Core SGS III which has won 6 SIX PHONE OF THE YEAR AWARDS (the same 6 the SGS III won a year later)

In addition the SGS II has those 8 features, NEW HAS WARRANTY and will be cheaper.
The SGS II (not 3Mini) is a far superior phone to ANY iPhone so far released, so the few areas where the IP5 is better (benchmarks ie nano seconds shaved in response) do NOT cancel out the majority.
Iphones are playing catchup expensively I might add! Eg a 32Gb memory card class 10 the best £30 approx
A 32Gb iPhone is another phone entirely, it adds £100