Custom permissions sets are already upgraded, don't need to import export them. But if you talk about permission sets you modified in the old version. If the same tables/fields exists and the same permissions sets then you're fine. But often you will end up with a mess. Depending on which version you upgrade from, and how many customizations, then it's often easier to start again with the permission sets and add the new permissions sets. Setting up permissions remains to be one of the most under estimated tasks. It takes much more time, especially when upgrading.
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