Cost of Goods Sold is generally used for expenses related to acquiring or otherwise preparing a thing that is then sold, recognized when the thing is sold, not when you purchased it.
Here is a good treatment: https://www.investopedia.com/terms/c/cogs.asp
Based on the article, you really shouldn't be recognizing the shipping expense you pay to receive goods as COGS until you actually sell those goods. One rather convenient way to do this in QuickBooks is to include the shipping part of a purchase in as part of the cost of the things purchased. So, if you bought 10 wigits for $100 each and also paid $50 in shipping, for a bill of $1050, enter the cost of each item as $105 and omit the shipping line item on the bill. This will increase your inventory asset account by $1050 instead of $1000, and increase the COGS automatically - when you sell each of those items, the point where COGS is supposed to be recognized.
The same thing is typically done for other surcharges and even sales tax paid that you're not going to get back for some reason.
