Try not to confuse operations with certification as they are two different fish.
Out to 180 minutes is only required to be a fixed distance (no wind accounted for) based on the declared (certified in the operation manual approved by your regulator). Different regulators can and do have a different certification view though.
Currently my regulator requires wind allowances when operating beyond 180 minutes out to 240 minutes. 240 also has a greater fuel monitoring requirement that required an FMC upgrade in 17.1 on the B777.