Although not personal luggage, it admitted that fuel in the tank of a car for private use plus a 10 litres in a cannister were also exempt from taxation, “on condition that the fuel does not have a commercial character.”

Source: https://cyprus-mail.com/2023/07/16/tales-from-the-coffeeshop-whatever-you-do-dont-mention-the-gambling/

Some people inhale the NOS straight from the cannister but this is extremely dangerous.

Source: https://metro.co.uk/2023/03/26/nitrous-oxide-set-to-be-banned-in-crackdown-on-anti-social-behaviour-18503459/