Magento 2: Static files are present but shows 404 Error

Instead of look on the server directly, we should check first the Magento setup.

Generally, this errors comes when the setup missing the .htaccess file in the pub/static folder. Here below I mentioned the .htaccess file code.

You can copy it and create a .htaccess file inside pub/static folder and paste.

<IfModule mod_php5.c>
php_flag engine 0
</IfModule>

<IfModule mod_php7.c>
php_flag engine 0
</IfModule>

# To avoid situation when web server automatically adds extension to path
Options -MultiViews

<IfModule mod_rewrite.c>
    RewriteEngine On

    ## you can put here your pub/static folder path relative to web root
    #RewriteBase /magento/pub/static/

    # Remove signature of the static files that is used to overcome the browser cache
    RewriteRule ^version.+?/(.+)$ $1 [L]

    RewriteCond %{REQUEST_FILENAME} !-f
    RewriteCond %{REQUEST_FILENAME} !-l

    RewriteRule .* ../static.php?resource=$0 [L]
    # Detects if moxieplayer request with uri params and redirects to uri without params
    <Files moxieplayer.swf>
     	RewriteCond %{QUERY_STRING} !^$
     	RewriteRule ^(.*)$ %{REQUEST_URI}? [R=301,L]
     </Files>
</IfModule>

############################################
## setting MIME types

# JavaScript
AddType application/javascript js jsonp
AddType application/json json

# HTML

AddType text/html html

# CSS
AddType text/css css

# Images and icons
AddType image/x-icon ico
AddType image/gif gif
AddType image/png png
AddType image/jpeg jpg
AddType image/jpeg jpeg

# SVG
AddType image/svg+xml svg

# Fonts
AddType application/vnd.ms-fontobject eot
AddType application/x-font-ttf ttf
AddType application/x-font-otf otf
AddType application/x-font-woff woff
AddType application/font-woff2 woff2

# Flash
AddType application/x-shockwave-flash swf

# Archives and exports
AddType application/zip gzip
AddType application/x-gzip gz gzip
AddType application/x-bzip2 bz2
AddType text/csv csv
AddType application/xml xml

<IfModule mod_headers.c>

    <FilesMatch .*\.(ico|jpg|jpeg|png|gif|svg|js|css|swf|eot|ttf|otf|woff|woff2|html|json)$>
        Header append Cache-Control public
    </FilesMatch>

    <FilesMatch .*\.(zip|gz|gzip|bz2|csv|xml)$>
        Header append Cache-Control no-store
    </FilesMatch>

</IfModule>

<IfModule mod_expires.c>

############################################
## Add default Expires header
## http://developer.yahoo.com/performance/rules.html#expires

    ExpiresActive On

    # Data
    <FilesMatch \.(zip|gz|gzip|bz2|csv|xml)$>
        ExpiresDefault "access plus 0 seconds"
    </FilesMatch>
    ExpiresByType text/xml "access plus 0 seconds"
    ExpiresByType text/csv "access plus 0 seconds"
    ExpiresByType application/json "access plus 0 seconds"
    ExpiresByType application/zip "access plus 0 seconds"
    ExpiresByType application/x-gzip "access plus 0 seconds"
    ExpiresByType application/x-bzip2 "access plus 0 seconds"

    # CSS, JavaScript, html
    <FilesMatch \.(css|js|html|json)$>
        ExpiresDefault "access plus 1 year"
    </FilesMatch>
    ExpiresByType text/css "access plus 1 year"
    ExpiresByType text/html "access plus 1 year"
    ExpiresByType application/javascript "access plus 1 year"
    ExpiresByType application/json "access plus 1 year"

    # Favicon, images, flash
    <FilesMatch \.(ico|gif|png|jpg|jpeg|swf|svg)$>
        ExpiresDefault "access plus 1 year"
    </FilesMatch>
    ExpiresByType image/gif "access plus 1 year"
    ExpiresByType image/png "access plus 1 year"
    ExpiresByType image/jpg "access plus 1 year"
    ExpiresByType image/jpeg "access plus 1 year"
    ExpiresByType image/svg+xml "access plus 1 year"

    # Fonts
    <FilesMatch \.(eot|ttf|otf|svg|woff|woff2)$>
        ExpiresDefault "access plus 1 year"
    </FilesMatch>
    ExpiresByType application/vnd.ms-fontobject "access plus 1 year"
    ExpiresByType application/x-font-ttf "access plus 1 year"
    ExpiresByType application/x-font-otf "access plus 1 year"
    ExpiresByType application/x-font-woff "access plus 1 year"
    ExpiresByType application/font-woff2 "access plus 1 year"

</IfModule>