Kara: What was that? Bond: [perfectly straight-faced] Salt corrosion.
This exchange, before Koskov is stuffed into a capsule in order to be smuggled into Austria:
Bond: Relax, Georgi. Our engineers have spent months perfecting this. Koskov: How many times have you done this before? Bond: You're the first! Koskov: No! [gets stuffed inside]
Bond is instructed to bring a hamper from Harrods for Koskov at the safe house. As Koskov is gleefully emptying it, M is surprised that the brand of champagne is one that wasn't on the list:
Bond: The brand on the list was rather questionable, sir. I took the liberty of choosing something else. (M gives Bond a Death Glare, implying that he was the one who chose the original item)
Upon learning how to detonate his key ring explosive, Bond hangs it up on Q's gas mask and prepares to begin the activation whistle just to screw with him.
At the end of the sequence, Q asks a random tech to lie down in a couch, which immediately flips the tech under the cushions and gives Q a free space to sit.
And when being instructed on the gadgets of the film, including the "whistle and it beeps" keyring and its included grenade modes (which whistling "Rule Britannia" triggers a gas grenade, a wolf whistle makes it explode like a small grenade):
Bond: And what do I whistle to blow up the whole room? "God Save the Queen"?
When Koskov tries to bullshit his way out of trouble with Puskin at the very end, Pushkin initially seems to fall for it:
Pushkin:(Warmly) Georgi, Georgi, Georgi! Put him on the first plane to Moscow! (Koskov is handed over to the soldiers, looking relieved) Pushkin:(Considerably less warm) In the diplomatic bag. (Koskov is dragged away, looking much less relieved)
After Bond and Kara overpower the Soviet guards in the jail cell:
Kara: You were wonderful! We're free!
Bond: Kara, we're inside a Soviet air base in the middle of Afghanistan!
Kara's attempt to insult Bond when he says he must return to the airbase to stop Koskov, complete with her whacking him down with a pillow as she shouts in Russian.
Bond:(Laughing) What is that supposed to mean?
Kara: Back end of horse!
Bond:(Barely keeping himself from laughing) You calling me a horse's arse?
It's Dalton's amused grin that really sells the moment.