This is what the NEC handbook has to say.
Rigid Nonmetallic Schedule 40 and Schedule 80 PVC Conduit (DZYR)
Rigid nonmetallic Schedule 40 PVC conduit is suitable for underground use by direct burial or encasement in concrete. Unless marked “Underground Use Only” or equivalent wording, Schedule 40 conduit is also suitable for above ground use indoors or outdoors exposed to sunlight and weather where not subject to physical damage.
Schedule 80 conduit has a reduced cross-sectional area available for wiring space and is suitable for use wherever Schedule 40 conduit may be used. The marking “Schedule 80” identifies the conduit as suitable for use where exposed to physical damage and for installations on poles to comply with Section 352.10(F) and 352.12(C).
I've never seen any underground service done with any material other than PVC. And as long as its schedule 80, it should pass anywhere.
