This cute little elephant is not a smoking implement, it is a pourer for liquids such as oils. Etruscan, 4th-3rd century BC. From Vulci (now in Lazio, Italy). The original is on display at the British Museum. https://www.britishmuseum.org/explore/highlights/highlight_objects/gr/b/black_glaze_pourer_askos.aspx You might wonder where the maker could have seen an elephant. Hannibal hadn't invaded yet, and the nearest wild elephants were in the north of Africa... at least two days by sail.
The main differences with the original are (obviously) the material and size, and this one has an escape hole in its belly for the casting liquid. The original would obviously not function with a hole in the bottom... :)