Mass Effect 3: Character Import Bonuses
Much like the previous game, you get quite a few bonuses for importing characters from Mass Effect 2 into Mass Effect 3 for the PC, PS3, and Xbox 360.
When you import a character from Mass Effect 2, you will retain the look you created for them, your level, and the major decisions you made over the course of the previous games. The levels of your squad members will also be retained. You will also be given the proper amount of points to spend on their abilities when you start the game.
The primary ship upgrades you purchased for the Normandy SR-2 will be there as well, but research upgrades will not.
Unfortunately your credits and resources gained in the previous game will be lost as well.