Google recognises the importance and sensitivity of Cost of Goods Sold (COGS) data to merchants, and is committed to protecting the confidentiality and security of COGS data and providing transparent information about the limited ways that this data is used.
What Google does with COGS data
If you choose to provide COGS data to Google, Google will use the data to provide features such as profit reporting in Google Ads or automated discounts in Merchant Center for the benefit of merchants.
It's Google's policy to restrict access to individual merchant COGS data, both inside and outside Google. Google does not share merchant-specific COGS data with other merchants.