This study investigates the energy dissipation efficiency of an aircrew helmet liner developed using 3D woven honeycomb structural composites compared to different commercially available honeycomb liner materials such as Nomex, and Aluminium. In contrast to liners with discrete density differences, the use of a honeycomb-based liner reduces the concern about delamination, back face deformation and fracture propagation. The research involves comparing several parameters related to crashworthiness, such as specific energy absorption (SEA), crush force efficiency (CFE), and margin of safety, which are crucial for head protection and ensuring helmet injury tolerance. These parameters play a vital role in assessing the ability of different configurations of the honeycomb liner during impacts. Flatwise compression and dynamic impact tests were conducted to evaluate the helmet liner's performance while maintaining consistency in the helmet shell component. Finite element analysis (FEA) and 3D X-ray Tomography techniques were utilized to analyse the back face deformation (BFD) at high-velocity impact and the internal damage resulting from impacts on the helmet liners, respectively. The results revealed that the 3D woven honeycomb liner configuration performs optimally in terms of energy absorption by demonstrating sufficient and balanced competency across these three critical factors. Additionally, the simulation result revealed that the 3D woven honeycomb liner exhibits wave propagation. This phenomenon enhances its energy absorption capacity and reduces back-face deformation attributed to its crushing behaviour. This research offers valuable insights for improving the performance of aircrew helmet liners, with a particular focus on utilizing 3D woven honeycomb liners featuring 3D woven solid structure to maintain exceptional structural integrity.