Video contents needs to be compressed in order to reduce the resources required for storage and network transmission. It is desirable that the encoded bitstreams are adaptable to the varying characteristics of consumer electronics devices and heterogeneous networks. Scalable Video Coding provides temporal, spatial and quality scalability by organizing the encoded bitstream into layers. Since the majority of the produced video content is currently encoded using H.264/AVC, it will be necessary to implement techniques for converting from single-layer H.264/AVC to scalable bitstreams. In this paper, a technique for transcoding from H.264/AVC-to-SVC with temporal scalability in Baseline Profile is discussed. Applying the presented approach, a reduction of 64% of the coding complexity is achieved while maintaining the coding efficiency(1).