NEC 2017
FIGURE 310.60(C)(3) Cable Installation Dimensions for Use with Table 310.60(C)(77)
Through Table 310.60(C)(86).
Note 1: Minimum burial depths to top electrical ducts or cables shall be in accordance with 300.5. Maximum depth to the top of electrical duct banks shall be 750 mm (30 in.) and maximum depth to the top of direct-buried cables shall be 900 mm (36 in.)
Since the cable ampacity depends on thermal resistance of the ground [RHO] and the bury depth the ampacity indicated in the FIGURE 310.60(C)(3)Tables is calculated for Rho=90 °C-cm/watt. and 900 mm depth. For deeper burying one has to recalculate the ampacity. No other limitation -in my opinion-it could be.