Hi Jeff --
I'm not sure how configurable this is anymore.
It seems like iOS 26 now saves AirDropped files to the "Downloads" folder in the Files app. If just a single file is being received, it opens the file in a player-like window. From that window, the Share button will present the share sheet. If you have alot of apps that are able to open a file, you may need to tap the "More" button in the row of icons on the share sheet to get to Go Button.
If you are in a Files app folder view, you can tap the "..." button and then "Select" to choose which files to move.
Depending on which screen you are seeing, you can always choose "Copy" or "Move" or "Save to Files", and then navigate to On My iPhone > Go Button. Moving files into that folder is exactly the same as importing them into the app.
Brent