Loss, also called waste (in Japanese „muda”), is defined as the activity that consumes resources without creating any value for customers. Losses take up a lot of time during the production process. Therefore, solutions should be sought to eliminate wastage that does not bring profits, and to focus on the value added activities. The objective of the study was an attempt to apply the „muda” classification to analyse the losses and waste in dairy products at the stage of their distribution and transportation. The „muda” classification comprises eight basic categories (overproduction, stocks, shortages, traffic, processing, waiting, transport, and unused human potential). The issue of waste in processes and resources was approached and studied in the context of those categories. The study was performed on the basis of a review of reference literature available dealing with food waste at the stage of transporting dairy products. Based on the analysis, it was shown that during the transportation of dairy products, the problems that occurred were included in all the categories of the “muda” classification. Although the rules obligatory for the transportation of dairy products have been applied, there are still some shortcomings in specific areas that could contribute to reducing the magnitude of food waste and losses at this stage. During the transportation of dairy products, the highest loss that occurs is attributed to the indispensability of maintaining the refrigerated chain throughout the entire transport, in particular in the case of the products with a short shelf life. Breakages in the cooling equipment and transportation units are the reason why products are not delivered to the customer in due time with the continuity of the refrigeration chain ensured. Another significant losses-generating factor are mistakes made by people from the moment of loading to the moment of unloading the products at the customer’s; they contribute to mechanical damage of the packaging. Finding and eliminating all the losses classified according to the “muda” category will make it possible to streamline the processes and to reduce unnecessary costs incurred at individual stages of transporting dairy products.