Star Wars X-Wing: Galactic Empire Conversion Kit - Rules of Play says:

The Galactic Empire Conversion Kit allows you to tap into the vast reserves of the Empire at the very beginning of X-Wing Second Edition. This kit contains all the components you need to upgrade your Imperial ship collection from the first edition to the second edition, including ship cards, upgrade cards, ship tokens, and manoeuvre dials. With the conversion kit, veteran and new players alike will be able to choose from a variety of Imperial pilots for each ship, then outfit those ships by selecting from more than one-hundred upgrade cards. All ships and upgrade cards contained in the Galactic Empire Conversion Kit will be supported by the X-Wing Second Edition squad-builder app at launch, giving you a deep pool of options for customizing each ship and squadron.