Running secondaries underground from pad mount x'former to a CT cabinet on the back outdoor wall of a mall store. Coming out of the ground on the building end up to the cabinet I am planning to use sch.40 PVC. Bollards protect the service from vehicular traffic. There are two 4" conduits and there will be less than 3 feet exposed from ground level to bottom of cabinet on the building end.

Does the code allow this use of PVC? Is the definition of physical damage the deciding factor?