In this rule you have to go to ISO/IEC 9899:1990 Appendix G and study each case of Implementation defined behavior to document them.
It's a difficult task to determine what are the manual checks to do in the code.
Is there some kind of list of manual checks to do because of this rule?
MISRA-C is primarily concerned with avoiding unpredictable behavior in the C language, those “traps and pitfalls” (such as undefined and unspecified behavior) all C developers should be aware of that a compiler will not always warn you about. This includes implementation-defined behavior, where the C standard specifies the behavior of certain constructs after compilation can vary. These tend to be less critical from a safety point of view, provided the compiler documentation describes its intended behavior as required by the standard.
That is, for each specific compiler the behavior is well-defined, but the concern is to assure the developers have verified this, including documenting language extensions, known bugs in the compiler (and build chain) and workarounds.
Although it is possible to manually check C code fully for MISRA-C compliancy, it is not recommended. The guidelines were developed with static analysis tools in mind. Not all guidelines can be fully checked by tools, but the better MISRA-C tools (be careful in your evaluations, there are not many “good” ones), will at least assist where it can identify automatically where code relies on implementation-specific behavior. This includes all the checks required in Rule 3.1., where implementation-defined behavior cannot be completely checked by a tool, then a manual review will be required.
Also, if you are starting a new MISRA-C project, I highly recommend referring to MISRA-C:2012, even if you are required to be MISRA-C:2004 compliant. Having MISRA-C:2012 around helps, because it has clarified many of the guidelines, including additional rationale, explanations and examples. The standard (which can be obtained at misra-c.com ) lists the C90 and C99 implementation-defined behaviors that are considered to have the potential to cause unintended behavior. This may or may not overlap with guidelines that address implementation-defined behaviors that MISRA-C is specifically concerned about.