Honeycomb sandwich structures, composed of many regularly arranged hexagonal cores and two skins, show excellent impact performance due to strong energy absorption capability under impact loads. In this paper, a numerical study of low velocity impact on honeycomb sandwich panels filled with circular tubes in the in-plane direction was performed. To calibrate the numerical model, simulation results in the out-of-plane direction are compared with the experimental ones. The numerical modelling of the drop weight test was carried out using the nonlinear explicit finite element code Abaqus/Explicit. The impact responses are presented as the contact force between the impactor and the panel versus the time. It was concluded that the filled honeycomb panel absorbs the same amount of impact energy in a shorter time than an empty one. In addition, the deflections of the front and back face-sheets are investigated. The panel degradation and the stress distribution during the crushing are also discussed.