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The not-found file is used to render UI when the notFound function is thrown within a route segment. Along with serving a custom UI, Next.js will return a 200 HTTP status code for streamed responses, and 404 for non-streamed responses.
Good to know: In addition to catching expected notFound() errors, the root app/not-found.js file also handles any unmatched URLs for your whole application. This means users that visit a URL that is not handled by your app will be shown the UI exported by the app/not-found.js file.
https://nextjs.org/docs/app/api-reference/file-conventions/not-found
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