Helm of balduran in BG2 doesnt come from BG (well, its supposed to, but the fact is that you find it in BG2 no matter youre playing an exported character from BG1 or not, no matter it had it or not). The pantaloons are different, you can get them only if its a exported character that had them in its inventory.
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"Captive, captive... captive in heaven" -Ertai, Captive of the Blinding Angel