Aircraft Flight Operation Regulations Article 72

Helicopter flights conducted in accordance with instrument flight rules (IFR) shall carry sufficient amount of fuel in compliance with the following requirements:1. In terms of Article 57, paragraph 1, subparagraph 1, when no alternate is required, to fly to the heliport to which the flight is planned, and thereafter:a) To fly for 30 minutes at holding speed at 1,500ft above the destination heliport under standard temperature conditions, and approach and land; andb) Contingency fuel.2. In terms of Article 57, paragraph 1, subparagraph 2, when an alternate is not required, to fly to the destination aerodrome to which the flight is planned and thereafter for a period of 2 hours at normal cruise.3. When an alternate aerodrome is required, the fuel to allow the aircraft to fly to the destination aerodrome to which the flight is planned, and:a) To fly to the alternate aerodrome specified in the operational flight plans;b) To fly for 30 minutes at holding speed at 1,500 ft. above the alternate aerodrome under standard temperature conditions, and approach and land; andc) Contingency fuel.
中文原文 航空器飛航作業管理規則第72條
直昇機依儀器飛航規則飛航者,應依下列規定攜帶油量:
一、依第五十七條第一項第一款之情況而不需備用機場者,除應攜帶飛抵操作飛航計畫中之目的地機場油量外,應再攜帶下列油量:
(一)於標準溫度下,在目的地機場標高上空一千五百呎高度以待命空速飛航三十分鐘及進場、降落所需之油量。
(二)應變油量。
二、依第五十七條第一項第二款之情況而不需備用機場者,除應攜帶飛抵操作飛航計畫中之目的地機場油量外,應再攜帶以待命空速飛航二小時所需之油量。
三、需備用機場者,除應攜帶飛抵操作飛航計畫中之目的地機場油量外,應再攜帶下列油量:
(一)飛抵備用機場所需之油量。
(二)於標準溫度下,在備用機場標高上空一千五百呎高度以待命空速飛航三十分鐘及進場、降落所需之油量。
(三)應變油量。

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