No, customers cannot apply an extra discount code to products with accepted offers. Once an offer is accepted, the price for that product is set and other discount codes will not apply to it.
Originally from our Help Center
Can customers apply an additional discount code to products included in accepted offers with Make an Offer?
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How do I cancel an offer I've already accepted with Magical Make an Offer?
If the customer has not checked out yet, you can cancel the accepted offer by deleting the draft order that was created. Go to Magical Make an Offer in your Shopify admin.
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