Zitat
You are better off starting a new character imported from a ME1 save, AFTER completing one playthrough of Mass Effect 2. You will get the best of both worlds; ME1 bonus levels, credits, and resources, and for completing ME2 you will get 200,000 credits, plus 50,000 of each resource and a 25% experience bonus.
Importing a high level character will pit the enemies difficulty curve against you. You won't have as many upgrades, and it will be a struggle. Starting a new character will give you some breathing room at the beginning of the game to pick up some upgrades and level up before the curve kicks into high gear.
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