I am using unity 5. I Created an objects with layer names. I tried to export a package. After Exporting, i import the package in new project and ran the project its not working. observed that objects layer name is missing for all the objects. i attached the screenshot with this.
Unless you import the project settings you will have to create the layers in the new project. In some cases it would be nice if the layers names would export/import being recognized as a required resource in the package. Especially if say it was a unity asset package that needed it and someone without knowledge just bought the package.
Now if you copied the whole folder zipped it up and the new user drops the files in including the settings they will get the project settings will overwrite box. and if you ok it the layers will be added along with everything else such as the tags and even the editor windows and all the settings.