How to calculate and display unit prices
Divide the tax-inclusive selling price, excluding any statutory deposit, by the applicable quantity expressed in the required metric unit. Round the result for display and calculate qualifying offer prices using the total offer quantity. Prepare the factory quantity brief with Cambridge China Bridge.
Separate retail unit pricing from buying cost
This guide covers consumer sales in England, Scotland and Wales, including online sales. Unit pricing applies to goods sold from bulk and goods required by relevant legislation to carry quantity markings or be made up in prescribed quantities, subject to exemptions. Check the product and selling channel before assuming every imported item needs a unit price.
Keep your purchasing calculation separate. Use Understanding your landed price to establish your cost per sellable item. For retail comparison, build a record containing the selling price, declared quantity, quantity basis, display unit and promotion conditions.
Choose the quantity basis before calculating
Since 6 April 2026, the applicable metric bases are kilogram, litre, metre, square metre and cubic metre. For products sold by number, the basis is an individual item. Where a product may be sold by weight or volume but only weight is marked, use kilograms; where only volume is marked, use litres.
Divide the tax-inclusive selling price, excluding any statutory deposit, by the quantity expressed in the applicable unit. For a multipack of identical goods, use the total product quantity covered by that price. Pre-packaged solid food in a liquid medium requires drained net weight; if you also show a net-weight unit price, identify both bases clearly.
Round the display, keeping the calculation intact
Below £1, express the unit price to the nearest 0.1 pence. Above £1, you may use the nearest penny or 0.1 pence. At the first discarded decimal place, a digit of 5 or higher rounds up and 4 or lower rounds down. At exactly £1, display that exact amount.
Keep the unrounded result in your pricing record and round only the displayed unit price. Compare pack sizes using the same applicable basis. Recalculate whenever the selling price or declared quantity changes, including when a factory reduces the contents while retaining similar packaging.
Calculate offers using the quantity actually offered
For identical packs sold individually and through a multibuy, display both the regular and offer selling prices and their applicable unit prices. Calculate the offer unit price by dividing the total offer price by the total product quantity included. Loyalty pricing also requires the applicable selling and unit prices, with the qualifying conditions prominently displayed.
For mixed assortments, confirm with Trading Standards whether an offer unit-price exemption applies where separately sold items differ in price, weight or volume, or include both weight-based and volume-based goods. This does not remove applicable unit pricing for separately sold items. Check the exact assortment rather than treating every multibuy as exempt.
Approve the quantity record and price display together
Confirm the applicable price-display requirements with Trading Standards. As a practical approach, make prices clear, legible and readily identifiable, with a clear font of reasonable size. Place them near the goods or, for online sales, near the product picture or description, so customers can find them without assistance. Keep ordinary, loyalty and multibuy conditions visibly tied to the relevant goods.
Ask the factory for an agreed quantity specification and packaging proof. Match these against your product record, shelf label and online listing before release. Use Check product labels before packaging is printed for artwork approval. Have your China-based sourcing contact flag quantity changes before you approve revised packaging.
Frequently asked questions
Is retail unit price the same as landed cost?
No. Landed cost measures your cost per sellable item. Retail unit price expresses the consumer selling price against the applicable quantity basis.
Which units should I use after April 2026?
Use kilogram, litre, metre, square metre or cubic metre as appropriate, or an individual item for goods sold by number. Follow the applicable weight or volume marking.
How do I calculate a multibuy unit price?
For identical packs, divide the total offer price by their total quantity in the applicable unit. Display the applicable regular and offer prices and make the qualifying conditions clear.
Do I use net weight or drained weight?
For pre-packaged solid food in a liquid medium, use drained net weight. If a net-weight unit price is also displayed, clearly identify which quantity basis each price uses.