Worked for me with a friend's save (we were trying to figure out the face import thing), the Blood Dragon and Collector armours appeared in the Citadel stores despite this being an account that doesn't have either because I don't own DAO and have a common edition of ME2. Granted, for all I know, it might do that for anyone with a CE of ME3 (which is what I have), but still. Can't say this for any other stuff, because all the other importable items I've seen so far are things I do own (like the Mattock, which might actually be in ME3 anyway, as it was freely available in the demo).
EDIT: Knowing EA, however, how it works RIGHT NOW has nothing to do with how it will work the day after tomorrow, so no guarantees that it won't get you (or me) getting banned, say, next week. They do have insane troll logic when it comes to handing out punishments and bans without thinking.
But to answer your original question - no, the game doesn't check if you have the ME2 DLCs when importing, it only checks for those items in the save itself. Have fun.
Modifié par Noelemahc, 15 mars 2012 - 02:30 .