The annual can be done up to 60 something days in advance of the due date and the new annual will run from the original date for another year.
If your annual runs out 31 December 2006 then it can be done any time in November or December and the next one will be due 31 December 2007!
You could fly the aircraft over in the late October and have the paprwork signed 1st week of November.
That can be done this year, next year and every year. You will always get the aircraft over to maintenance late October and the annual will always be due 31 Deember.
Not very difficult is it?
This is the same as pilots who have a 3 month window to get their SEP rating signed and then moan that they need a test because it is 1 day over.
Regards,
DFC