All those new classes are called kits. In 3rd edition rules, you'd call them Prestige Classes. Classes that branch off of the originals. For example:
You play a Fighter through BG1 and TotSC. You import your Fighter into BG2, and have the option of a Fighter Kit (Beserker, Kensai, can't remember the other one). The Kits have advantages and disadvantages (I think there are a few that only have advantages), that affect your character. You also reassign checks to your proficencies.
I'm not sure about importing Mages, but you might have to choose Spells again. I know that Thieves must resign points into their Thieving abilities. A few items that you bring from BG1 appear throughout the game in BG2, otherwise, they would not appear if you start from BG2 alone. A few classes cannot be transferred. Those are Barbarian and Sorcerer. Also, a race, Half-Orc, must be made from BG2. You must start from BG2 if you want the race or two classes. I'm pretty sure that's about it..
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