A tip-off from Australian authorities has led to a Cambodian court sentencing an Australian woman to 23 years' jail for attempting to smuggle 2.2 kilograms of heroin to Australia.

Ann Yoshe Taylor, 41, wept on Wednesday before being sent into Cambodia’s overcrowded jail system where conditions are harsh.

Australian Ann Yoshe Taylor, right, and French teen Charlene Savarino get off a bus at the Phnom Penh Municipal Court in Phnom Penh, Cambodia. Credit:AP

Taylor was convicted along with 19-year-old French national Charlene Savarino and Nigerian national Precious Cheme Nwoko following their arrest after a three-month police operation in Phnom Penh last September.

Nwoko was sentenced to 27 years in jail and Savarino 25 years. All three denied the drug belonged to them.