That's interesting because I asked this same question to the customs
inspector and she said that we must land at the nearest airport of
entry after crossing the border.



Frank Ch. Eigler wrote:
Andrew Sarangan wrote:

[...] On the way back, we filed for a direct route to Sandusky, OH
because US customs requires landing at the first airport of entry.
[...]

Actually, it doesn't, unless you're coming in from Mexico. You could
have flown home (KDAY?) and cleared customs there or another nearby
airport listed in the "guide for private flyers" CBP document.

- FChE