(B) Feeders. Overcurrent protection shall be provided in
accordance with 240.4, 240.5, 240.100, and 240.101. Conductors
shall be permitted within cable assemblies or within multiconductor
cords or cables of a type identified in Table 400.4 for
hard usage or extra-hard usage. For the purpose of this section,
the following wiring methods shall be permitted:
(2) Type SE cable shall be permitted to be installed in a raceway
in an underground installation.
SER Cable is permitted to be installed in a PVC Conduit above ground provided that you meet conduit fill.
If you are using the 2017 NEC there is a new allowance to use SER cable in a raceway underground for temporary installations.
See 590.4(B)(2) and (C)(2)
Chris
This is a good thing.