The work aims to explore the impact protection design of anti-accident packing box, to enhance their protective capacity for internal items under low speed impact conditions, ensuring safety during falling or collision. Meticulous drop-weight tests were conducted to simulate low speed impact environments, and three kinds of impact protection devices with different buffer layer designs were tested and analyzed in detail, and their protective performances were evaluated and compared. The test results showed that in 24 groups of tests, the liquid-solid coupling impact protection device with double-layer impact resistance design achieved 99.50% impact protection efficiency with its excellent performance, which highlighted its remarkable advantages in protection performance. Moreover, changing the drop height of the weight and the viscosity of the internal non-Newtonian fluid had significant effect on impact protection efficiency. The findings verify the importance of well-designed buffer layers in significantly enhancing the packing box impact resistance. By reasonably designing the impact protection device, the impact resistance of the packing box can be effectively improved, which provides a scientific basis for the safe transportation of high-risk goods.