Hi dmi,
The correct code for this is ASME B31.3 in the US. Don't know what it is in other countries. If US, aluminum alloys are the best material and are rated to the -452 F temperature you need. Stress allowables start on page 182 (ASME B31.3-2006). They also have values for thermal contraction. Designing for thermal contraction is important.
Another issue you should be aware of is that uninsulated pipe will drip liquid air, so there should be nothing flamable beneath the pipe. It will also drip water, so having electrical equipment beneath the pipe is a no-no. You can insulate the pipe, and it should last a long time since quenches are relatively rare. You might also put drip pans beneath the pipe. Either way, keeping liquid air and water from dripping on things is desireable.
Note that the back pressure MRI manufacturers provide is probably not something you can calculate with any accuracy. They may provide a peak flow rate (flow starts at zero, spikes when the burst disk releases, drops, then increases again before dropping exponentially). Heat transfer during this event is too complicated to calculate with any accuracy, so I'd suggest putting the pipe in they suggest and not worry about doing a pressure drop calculation. If you do want to do the dP calculation, you can be conservative and use a relatively high temperature (say -100 F).
Another concern is where it is venting. Flow can be very high, and the helium is both extremely cold and an asphixient. Plan on the vent location accordingly.
Why 300 mm though? Most installations I've seen are 4" to 8" pipe. Don't think I've ever seen one at 12".