Why not dump the NM cable and conduit and go with UF cable and direct
burial?
I just ran one 15A circuit out to my backyard shed, and that's what I did,


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Just wondering if it is legal to the code to put NM romex cable
underground when it's inside of plastic conduit. I was going to run
individual strands of wire but found it was cheaper to use the ronex
and just shove the romex thru which eliminates several connections
too. I know it will physically work, but I am not sure what the code
says. The conduit is glued and brought above the ground level so it
wont fill with water. This is 12-3 w/gnd NM feeding a shed with two
120V 20A circuits

Mark