I have also noticed this issue.

I also noticed that restoring an user on the same server with SOGo 3.2.10 does not restore ACL neither. So I think this is due to a bug of sogo-tool in the last version and it not due to an incompatibility between v2 and v3.

me too(tm):
2.2.17 backup, 3.2.10 restore, acl{} of folders is not imported.

(For me the severity is more than "minor", it keeps me from migrating a group with complex shares...)

Any news regarding this issue?
We have the same problem.

To restore the preferences, you must call sogo-tool a second time with the "-p" argument:

sogo-tool restore -p <directory> <user>

It seems "-p" argument is not working as expected on SOGo 3.2.10.

My SOGO 3.2.10 server is configured to create total of nine database tables - and prevent SOGo from creating three database tables per collection.

After restore an user from a sogo-tool backup the acl permissions are all missing.

The user had shared their calendars and addressbooks to other users giving them modify permissions.

I've executed these commands:

sogo-tool backup folder-1 user

sogo-tool remove user

sogo-tool restore -f ALL folder-1 user
sogo-tool restore -p folder-1 user

• At this point no ACLs are restored on user.
  It's easy to check that, make a new sogo-tool user backup an run a diff command:

sogo-tool backup folder-2 user

diff folder-1/user folder-2/user
==> only acl permissions are missing

Is the destination server running a 9-table (combined tables) model?

Yes, my destination server is running a 9-table (combined tables) on SOGo 3.2.10.

I've noticed that sogo-tool deletes sogo_acl table when it tries to restore folders. So this issue is worst than expected. I've opened another bug "[SOGo 0004390]" about that.