If your Mass Effect 1 Shepard's appearance was altered in any way in Mass Effect 2, however, the Shepard will be importable. This bug occurs when the imported character's appearance is from a Mass Effect (1) save. In this case, you will have to choose a default Shepard or create a new one. Some faces cannot be imported into Mass Effect 3.
You can also change your character’s Class. If you import a character you cannot choose its sex, BUT you CAN change his/her Appearance. Your Paragon/ Renegade points will bump your Mass Effect 3 Reputation meter up about one quarter.If you import a Level 30 Shepard, you will have 1 point automatically placed for you in one Power, and 59 available to place at your whim. You will get Squad Points to upgrade your Powers based on your imported level.Your Squad Members will also start at the same level.Your level from Mass Effect 2 will carry over to Mass Effect 3.