diff --git a/CODING_CONVENTIONS.md b/CODING_CONVENTIONS.md
index d6d58b4a5d..bf3c89bdd2 100644
--- a/CODING_CONVENTIONS.md
+++ b/CODING_CONVENTIONS.md
@@ -3,7 +3,7 @@
 ## General
 
 * Code shall be [C11](http://www.open-std.org/jtc1/sc22/wg14/www/docs/n1570.pdf)
-  compliant.
+  compliant, with a list of exceptions detailed below.
 * Avoid dynamic memory allocation (malloc/free, new, etc.)! It will break
   real-time guarantees, increase code complexity, and make it more likely to use
   more memory than available.
@@ -43,6 +43,39 @@
 * You can use [uncrustify](http://uncrustify.sourceforge.net/) with the provided
   option files: https://github.com/RIOT-OS/RIOT/blob/master/uncrustify-riot.cfg
 
+## Standard Compliance
+
+Using extensions to the C standard in general decreases portability and
+maintainability: The former because porting RIOT to platforms for which limited
+compiler options are available becomes more difficult when compiler-specific
+extensions are used. The latter because extensions are often not as clearly
+defined as standard C, not as well known within the C development community,
+and have fewer resources to look up.
+
+There are a number of cases in which using extensions cannot be avoided, or
+would not be maintainable. For these cases, an exception can be made. A list
+of recognised exceptions where we can (or even must) rely on extensions include:
+
+- Use of `__attribute__((packed))` is allowed for serialization and
+  de-serialization and only there. Ideally, it should not be used in public
+  APIs and types.
+- Code specific to MCU families may use extensions commonly used in this domain,
+  such as inline assembly (e.g. as needed for context swapping), special
+  function attributes (e.g. as needed for IRQ vector entries on some MCUs),
+  etc. Code should still prefer standard compliance when there is no significant
+  downside to it compared to using the extension.
+- `#include_next` may be used when system headers need to be extended.
+- Function attributes for which a wrapper exists in `compiler_hints.h` may be
+  used using that wrapper. These wrappers either unlock additional optimization
+  (such as `NORETURN` or `PURE`) or influence warnings (such as `MAYBE_UNUSED`)
+  produced by the compiler and can simply be replaced by an empty token for
+  compilers that do not support them.
+- `__attribute__((used))`, `__attribute__((section("...")))`,
+  `__attribute__((weak))`, and `__attribute__((alias("...")))`
+  can be used where applicable. Unlike the wrappers in `compiler_hints.h`, we
+  actually require toolchain support for them (an empty-token implementation
+  will not generate correct binaries).
+
 ## Types
 
 * Be careful with platform dependent type sizes like `int` or `long`. Use data