Provided are a method and apparatus for transmitting and receiving media data, which can provide D-layer timing information, which is transmitted from a media transmission service based on an MMT system and required for timely synchronization playout time of the media and media. The apparatus for transmitting the media data comprises a packetizer for generating a delivery layer packet (D-layer packet), which packetizes encapsulation layer data (E-layer data) to include timing information, wherein the timing information comprises sampling time information and transmission process delay information.