From the following equation, it is clear that the highest local heat transfer coefficient occurs at the entrance, where the temperature difference between the fluid and the surface is maximum.
h=q''/(Ts-Tb) ; Tb=balk temp Ts=surface temp
However, it decreases with the distance from entrance as the fluid temperature becomes closer to the surface temperature and temperature difference decreases.
Another justification can be boundary layer thickness. Boundary layers are thinner at the entrance and result in higher local heat transfer coefficient.