A A lack of techniques to estimate a main cost for tin’s smelter, therefore net smelter return approach has been applied. To apply the net smelter return technical, certain parameters have been observed. Thus parameters are a payable metal, a deduction cost, smelting charges and penalties. Further, a statistical approach has been applied to analyse the mean values penalty elements and contributions of penalty on net smelter return. untuk menerapkan teknis net smelter return, beberapa parameter diamati. parameter-parameternya adalah logam yang dibayar, biaya deduksi, biaya pengolahan dan peleburan dan penalti. Lebih lanjut, pendekatan statistik diterapkan untuk menganalisa nilai rata-rata dari unsur penalti dan kontribusi dari penalti terhadap net smelter return. As a result, this technique has been successfully applied to estimate the dominant cost for the tin’s smelter. This dominant cost is $US 13.534,74/mt and the contribution of penalty on net smelter return is 20.13% which is moderately close.