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The torso looks a bit like a character building figure but the head and legs don't.
My guess would be one of the very generic brands (like Wilko in the UK) is probably where its from. Look for any manufacturer's names etc moulded anywhere into the parts, if you can't find any it's more proof it's junk, no one wants to admit to making such a dodgy knock off
Is there a way to search "contains part x, y, and z"?
Lastly, it could be an un-cataloged polybag.
This webpage will let you search for sets with parts x,y,and z:
got to say I disagree about it being too well designed to be a MOC, I’ve seen stuff built by kids that’s far better designed than that. The colours are completely off for typical LEGO Christmas design.
I get the feeling you might be trying to convince yourself it’s something more interesting than it actually is.
Rebrickable also has a nice list of the advent calendars' daily models here, starting from the 90's. Nothing there resembles your sled.
So as many others have already pointed out, 100% a MOC.
The plane is #7808 but missing the tail.