In this help center, you can find content for both Merchant Center Next and the classic Merchant Center experience. Look for the logo at the top of each article to make sure you're using the article for the Merchant Center version that applies to you. 

Cost of goods​ (cogs) [cost_of_goods_sold]

A custom icon for Merchant Center Classic and Merchant Center Next.

Use the cost of goods sold [cost_of_goods_sold] attribute when reporting conversions with cart data to get additional reporting on gross profit.  

In this article

When to use

Optional Optional for each product

Use this attribute when reporting purchased product information using the global site tag. This data is used to calculate an estimated gross profit of your products. Gross profit is the difference between your revenue and the cost of goods sold (COGS). 

The information that you share with Google regarding COGS is for reporting purposes and does not need to be exact. To get an indication of how much profit you made through conversions, provide a rough estimate of your actual COGS. If your COGS varies for a given product, we recommend you provide an average.

Note: you must report item-level information for each of your conversions to use this type of reporting.


Follow these formatting guidelines to make sure Google understands the data you're submitting. Learn when and how to submit your product data in English


Number plus currency (use ISO 4217)

Repeated field



File Format

Example Entry

Text/Tab delimited

10.01 USD

XML (Feeds)

<g:cost_of_goods_sold>10.01 USD


To format your data for Content API, see the Content API for Shopping resource.

Note: To ensure that this product data attribute gets recognized by our system correctly, remember to submit your data feed file in a format that we support.

 Minimum requirements

These are the requirements your provided value will need to meet. If you don't follow these requirements, your products may not be eligible for reporting, which could result in incomplete reporting data.

  • Use the currency with ISO 4217 codes like "USD".
  • Use "." rather than "," to indicate a decimal point.

Best practices

Go beyond the basic requirements and optimize your product data for performance with best practices.

  • Use the same currency for COGS that you use for the price reported in conversion. This way you will avoid accidental inconsistencies due to currency conversion rates.


Mobile phones or tablets

Product data for Google Pixel 5” 32GB Quite Black



Title [title]

Google Pixel 5” 32 GB Quite Black

Price [price]

300.00 USD

Cost of goods sold [cost_of_goods_sold]

290.00 USD

Google product category [google_product_category]

Electronics > Communications > Telephony > Mobile Phones

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