You can get away without the VAT, just have your sister bring it over with her and let he claim it as hers, if they even ask. Just like the other post stated, you would have to change out the SIM card if you get the 3G and as for the charger, if you have anywhere that sells apple products, you can get the charger from them instead looking for a proper pronged extension. I'm in Germany and mine is a US 3G and I've used it in Ireland with no issues.