Joyce Bell, 67, made money from selling the carved ivory items to customers, many in China, between 2016 to 2022.

In what is believed to be the first prosecution in Scotland of its kind, she admitted at Dundee Sheriff Court to illegally selling the items, in breach of the Ivory Act 2018.

She also admitted to exporting numerous items made of ivory without applying for or obtaining an export permit from the Animal Plant and Health Authority (APHA), contrary to the Customs and Excise Management Act 1979. The court heard she had repeatedly ignored warnings over her illegal packages.

Iain Batho, who leads the Crown Office’s Wildlife and Economic Crime Unit, said: “Since the Ivory Act 2018 came into force on 6 June 2022, it is a criminal offence to deal in ivory, with only a few very specific exemptions. A common misunderstanding is that items containing ivory crafted before 1947 can be sold legally, but this is not the case.

“The exemption for items pre-dating 1947 only applies if the item is made up of less than 10 per cent ivory, the ivory is integral to the item and if it has been lawfully registered.

“Any member of the public dealing in items which may contain ivory are strongly encouraged to familiarise themselves with the terms of the Ivory Act 2018.

“In this case, whilst the actions of Joyce Bell may seem remote from the suffering of elephants in the wild, the two are directly linked. Without an illegal ivory market driving demand for such items there would be no need for the ongoing harm being caused to wild elephants.”