Aircraft Flight Operation Regulations Article 213

A flight to be conducted in accordance with instrument flight rules shall not be commenced unless information is available which indicates that the conditions at the aerodrome of intended landing will be at or above the aerodrome operating minima.
中文原文 航空器飛航作業管理規則第213條
目的地機場或備用機場之天氣情況不低於最低飛航限度時,航空器始得從事儀器飛航。

English translation for reference only; the Chinese text prevails. Not legal advice.