Should the following expenses be included under Cost of Goods Sold or materials or Expenses?

Should the following expenses be included under Cost of Goods Sold or materials or Expenses?

Hello,

Should the following be included under COGS or expenses or materials?

1. Packaging in which the product is packed for retail market for eg pouches and packets?
2. Product Labels which are put on these pouches and packets?
3. Payment gateway processing fees which are incurred everytime a customer makes a purchase online
4. Shipping expenses as we offer free shipping to customer over purchases of X amount.
5. Amazon/flipkart etc processing fees for every item sold through their website.

We are assuming the shipping charges for shipping to customers, amazon & paypal fees,
barcode fees, etc., would all be considered CGS expenses
as opposed to general overhead.

Thanks