Accuracy is an important measure of system performance and remains a challenge in 3D range gated reconstruction despite the advancement in laser and sensor technology. The weighted average model that is commonly used for range estimation is heavily influenced by the intensity variation due to various factors. Accuracy improvement in term of range estimation is therefore important to fully optimise the system performance. In this paper, a 3D range gated reconstruction model is derived based on the operating principles of range gated imaging and time slicing reconstruction, fundamental of radiant energy, Laser Detection And Ranging (LADAR), and Bidirectional Reflection Distribution Function (BRDF). Accordingly, a new range estimation model is proposed to alleviate the effects induced by distance, target reflection, and range distortion. From the experimental results, the proposed model outperforms the conventional weighted average model to improve the range estimation for better 3D reconstruction. The outcome demonstrated is of interest to various laser ranging applications and can be a reference for future works.