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BUSINESS COMBINATION (Details 8) - BRL (R$)
R$ in Thousands
 1 Months Ended 12 Months Ended
Sep. 06, 2022
Sep. 30, 2021
Dec. 31, 2022
IfrsStatementLineItems [Line Items]      
Payment for acquisition   R$ 960,733  
Payment for equivalent   5,013,436  
C S N Cimentos Brasil S A [Member]      
IfrsStatementLineItems [Line Items]      
Purchase price considered for the business combination     5,013,436
Transfer amount     R$ 50,000
Equivalent     R$ 261,140
Payment for acquisition R$ 960,733 910,733  
Payment for equivalent R$ 5,013,436 R$ 4,752,296  
Assets Transferred [Member] | C S N Cimentos Brasil S A [Member]      
IfrsStatementLineItems [Line Items]      
Determination of comment     In the transaction, a payment in the amount of US$960,733 was made
Purchase price considered for the business combination [1]     5,013,436
[1] On the date of its completion, the transaction included (i) the transfer to the sellers of the amount of US$50,000 – equivalent to R$261,140 deposited by CSN Cimentos in September 2021 in an escrow account, and (ii) the payment of US$910,733 million – equivalent to R$4,752,296. The final price considered in the transaction was US$960,733 – equivalent to R$5,013,436.