What does this sign mean?

En español: ¿Qué significa esta señal?

What does this sign mean?
A End of dipped-beam requirement
B Grade-separated U-turn facility
C Tunnel Correct answer
D Distance-to-exit marker

Why this is the correct answer

Indicates the start, and possibly the name, of a tunnel, an underpass or a section of road treated as a tunnel. It may have the tunnel length shown in metres in its lower part.

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