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This paper investigates the response of composite sandwich beams with honeycomb core subjected to low-velocity impact by using a finite-element model implemented in Abaqus/Explicit code. The face-sheets behaviour was modelled through a VUMAT subroutine, in which a failure model based on Hou failure criteria was implemented. The aluminium honeycomb core behaviour was defined as an elastic-plastic material. A series of low-velocity impact tests were carried out to validate the numerical model. Good agreement, in terms of contact-force histories, energy histories, absorbed energy, and failure of the sandwich beam was observed between the experimental data and the numerical results. The contribution of both the face-sheets and the core to the energy absorption process was analysed separately. It was found that the core controlled the energy absorption of the sandwich beams at the lowest impact velocities studied; however, at higher impact velocities the face-sheets were more involved.