Will I have to pay Vat on iphone? (from united states to ireland)?

I'm a student studying abroad from the United States in Ireland, and I ordered the iphone 5 because I had the upgrade with my phone company there. I got it to delivered to my moms house in california. Now I'm wondering if she ships it to me as a gift, will I still have to pay VAT on it when it arrives? I'm not trying to pay like 200 *** dollars in VAT.

Import duty plus handling charge and vat on the postage.

Will it work in the UK?

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