Purpose – This paper seeks to report the perceptions of costs and benefits of the Hazard Analysis Critical Control Points (HACCP) implementation, according to the level of HACCP implementation and operation, for the Greek food industry. Design/methodology/approach – A questionnaire was developed to identify the costs and benefits of HACCP implementation. Data were collected among 91 companies located in northern Greece. The Statistical Package for the Social Sciences (SPSS – Release 12.0.0, September 2003, for Windows) was used for the data analysis. Findings – The results indicate that the major difficulties encountered during HACCP implementation and operation were associated with two factors: staff training and motivation and production flexibility. The reported benefits derived from HACCP implementation operation were ascribed to three factors: clientele benefits, product improvements, and improvements in production procedures. In addition, the survey revealed that there was a significant variation in the cost of implementing and operating HACCP between individual companies. Moreover, in most cases, both HACCP implementation and operation cost were inaccurately estimated by previous budgeting. Originality/value – It is certain that a good understanding of the costs and benefits associated with the HACCP implementation and operation can be helpful to food businesses. The motivation of food businesses to implement and operate an HACCP system will reflect upon prior expectations of the costs and benefits involved.