Traditionally the academic research concerning distribution of hazardous materials is mainly focused on risk elimination. Therefore, there can be highlighted a clear deficiency of literature that deals with financial aspects of dangerous goods logistics. Thus, the main goal of this paper is to distinguish a classification model of costs that make dangerous goods supply chain different from the traditional supply network. In order to develop the model, the case of propane distribution in Poland was applied in this project. Data was collected based on the interviews with the management of liquefied petroleum gas wholesalers. The classification is comprised of five subdivisions of costs: 1) costs concerning occupational safety and health of storage, 2) packaging costs, 3) reverse logistics costs, 4) hazmat transport costs, 5) transshipment costs. The first four groups of costs represent the unique factors that make dangerous goods logistics more expensive. Those are the additional costs. The fifth group refers to the cost which is not unique but it is significantly higher in case of hazmat supply chain. The costs distinguished in the model are mainly fixed and indirect in their structure. This is the first academic paper that implements accounting measures in dangerous goods logistics area.