<SEC-DOCUMENT>0001292814-23-002112.txt : 20230508
<SEC-HEADER>0001292814-23-002112.hdr.sgml : 20230508
<ACCEPTANCE-DATETIME>20230508154015
ACCESSION NUMBER:		0001292814-23-002112
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		1
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20221231
</ITEM>
</RULE>
FILED AS OF DATE:		20230508
DATE AS OF CHANGE:		20230508

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATIONAL STEEL CO
		CENTRAL INDEX KEY:			0001049659
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14732
		FILM NUMBER:		23897447

	BUSINESS ADDRESS:	
		STREET 1:		RUA LAURO MULLER
		STREET 2:		116 36 ANDAR
		CITY:			RIO DE JANEIRO RJ BR
		STATE:			D5
		ZIP:			00000
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<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center"><B>FORM SD</B></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center"><B>Specialized Disclosure Report</B></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center"><B>&nbsp; </B></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10.5pt Times New Roman,serif; margin: 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>COMPANHIA SIDER&Uacute;RGICA
NACIONAL<BR>
</B></FONT><FONT STYLE="font-size: 10pt">(<I>Exact name of registrant as specified in its charter</I>)</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10.5pt Century,serif; text-align: center; width: 50%"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="font: 10.5pt Century,serif; width: 50%; text-align: center"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><B>1-14732</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10.5pt Century,serif; text-align: center"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">(<I>State or other jurisdiction<BR>
of incorporation or organization</I>)</FONT></TD>
    <TD STYLE="font: 10.5pt Century,serif; text-align: center"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">(<I>Commission file number</I>)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 42.65pt 0 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 42.65pt 0 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 9pt; padding-left: 9pt">
    <P STYLE="font: 10pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: center"><B>Av. Brigadeiro Faria Lima, 3400, 20<SUP>th</SUP>
    Floor</B></P>
    <P STYLE="font: 10pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: center"><B>S&atilde;o Paulo, SP, Brazil</B></P></TD>
    <TD STYLE="font: 10.5pt Century,serif; width: 50%; text-align: center"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><B>04538-132</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10.5pt Century,serif; text-align: center"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">(<I>Address of principal executive offices</I>)</FONT></TD>
    <TD STYLE="font: 10.5pt Century,serif; text-align: center"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">(<I>Zip code</I>)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Marcelo Cunha Ribeiro, Chief Financial Officer and Investor
Relations Officer</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Phone: +55 (11) 3049-7454</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">(<I>Name and telephone number, including area code, of the
person to contact </I></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><I>in connection with this report</I>)</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: left">Check the appropriate box to indicate the rule pursuant to which
this form is being filed, and provide the period to which the information in this form applies:</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10.5pt Century,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uuml;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Rule 13p-1 under the Securities Exchange
Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, 2022.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 36pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 36pt; text-align: left">Rule 13q-1 under the Securities Exchange Act (17 CFR
240.13q-1) for the fiscal year ended December 31, 2022.</P>


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<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left"><B>Section 1 &ndash; Conflict Minerals Disclosure</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left"><B>Item 1.01 Conflict Minerals Disclosure and Report</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left; text-indent: 18pt">This report for the year ended December
31, 2022, is presented to comply with Rule 13p-1 under the U.S. Securities Exchange Act of 1934, or the Rule. The Rule was adopted by
the U.S. Securities and Exchange Commission, or the SEC, to implement reporting and disclosure requirements related to conflict minerals
as directed by the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The Rule imposes certain reporting obligations on
SEC registrants whose manufactured products contain conflict minerals which are necessary to the functionality or production of their
products. Conflict minerals are defined as cassiterite, columbite-tantalite, gold and wolframite, and their derivatives, which are limited
to tin, tantalum and tungsten for the purposes of this assessment. These requirements apply to registrants regardless of the geographic
origin of the conflict minerals and whether or not they fund armed conflict.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left; text-indent: 18pt">We, Companhia Sider&uacute;rgica Nacional,
evaluated our current product lines and determined that certain products we manufacture or contract to manufacture contain tin, a derivative
of cassiterite. We also determined that none of the products we manufacture or contract to manufacture contains other conflict minerals.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left; text-indent: 18pt">We conducted in good faith a reasonable
country of origin inquiry, or RCOI, regarding conflict minerals and have determined that, during the period covered by this specialized
disclosure report, no conflict minerals originated in the Democratic Republic of the Congo or adjoining countries nor came from recycled
or scrap sources.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left; text-indent: 18pt">Our RCOI process included (i) the development
and establishment of governance structures across multiple departments, including procurement, quality assurance, supply chain and legal,
(ii) requiring all suppliers to provide a certificate of origin for all conflict minerals we purchase, (iii) record-keeping and (iv) escalation
and follow-up procedures to identify and escalate any identified issues associated with non-responsive or problematic responses to our
RCOI.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left; text-indent: 18pt">In addition, our RCOI process is aided
by (i) the fact that cassiterite is abundant in Brazil specifically and South America in general, (ii) our knowledge of the industry as
we own and operate a cassiterite mine and tin smelter in northern Brazil, through a wholly-owned subsidiary, and (iii) the fact that we
are a direct consumer of tin.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left; text-indent: 18pt">Based on our RCOI process described
above, we have determined that, during the period covered by this specialized disclosure report, we purchased tin from four suppliers,
all of which are Brazilian integrated mining companies and smelters, who extract their own cassiterite in Brazil (one of these suppliers
is our wholly-owned subsidiary ERSA, located in northern Brazil). These outside suppliers have provided us certificates of origin confirming
that the tin we purchased was derived from cassiterite extracted in Brazil. We have also determined through our due diligence and knowledge
of the market that the price and logistics for delivery of the tin we purchase is consistent with what we would expect for cassiterite
extracted in Brazil.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left; text-indent: 18pt">This report is also available on our
website at: <I>ri.csn.com.br</I>.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left"><B>Item 1.02 Exhibit</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left; text-indent: 18pt">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left"><B>Section 2 &ndash; Exhibits</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left"><B>Item 2.01 Exhibits</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: left; text-indent: 18pt">Not applicable.</P>


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<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: left; text-indent: 18pt">Pursuant to the requirements of the U.S. Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: left"><B>COMPANHIA SIDER&Uacute;RGICA NACIONAL</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; font: 10pt Times New Roman,serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; width: 3%">By: </TD>
  <TD STYLE="padding-left: 3pt; text-align: left; width: 77%"><I><U>/s/ Marcelo Cunha Ribeiro</U></I></TD>
  <TD STYLE="text-align: center; width: 20%">&#9;May 08, 2023</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap"><P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: left">Name:</P></TD>
  <TD STYLE="padding-left: 3pt; text-align: left"><P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: left">Marcelo Cunha Ribeiro</P></TD>
  <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap"><P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: left">Title: &#9;</P></TD>
  <TD STYLE="padding-left: 3pt; text-align: left"><P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: left">Chief Financial Officer and Investor Relations Officer</P>
</TD>
  <TD STYLE="text-align: center">&nbsp;</TD></TR>
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