In most flight manuals, a tailwind component is not permitted within a Category A procedure.
ICAO makes clear that it can be used when permitted by the Flight Manual but a significant safety factor should be applied - i.e. not less than 150% of any reported tail wind component.
It has to be really unusual circumstances for tailwind components to be accepted when operating to/from an offshore installation.
Hence the fatal consequences following an engine failure in an offshore departure in Myanmar.
Jim