For example, a Loyal Kasumi will become a War Asset after you meet up with her again. Several War Assets, an important resource in Mass Effect 3, can only be earned by importing a Mass Effect 2 Profile.

This is a huge boon because having lots of Morality Points allows you to pick Charm / Intimidate options to resolve situations in your favour more easily. Importing a Mass Effect 2 Shepard will give bonus Morality Points at the start of Mass Effect 3. This means that a fully-leveled ME2 Shepard starts ME3 at Level 30 (halfway there), allowing you to enable many Powers and Talents right from the start of the game. Shepard's Level in Mass Effect 2 is carried over directly into Mass Effect 3, which returns to a Level Cap of 60. While Mass Effect 3 does let you use the Genesis 2 comic to make important choices in the first two games, it's nowhere near as granular as playing them outright, and starting fresh will result in a fair amount of missed content.

The most obvious reason, by importing your Mass Effect 2 save you get to continue your specific Shepard with their reputation, choices, Romance and more. There are many very important reasons on why you'll want to import your Mass Effect 2 save to Mass Effect 3 over starting 3 fresh or using the Galaxy 2 comic add-on:

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