Objective The finite element methodology was conceived to obtain the mechanical parameters about dynamic performance of multilayer A-type U-shaped corrugated structure materials under the in-plane crushing loadings with various impact velocities. Methods A simplified energy absorption model was proposed to evaluate the energy-absorption performance. Results The homogeneous deformation mode, transition deformation mode and dynamic deformation mode were gradually observed with the increasing impact velocities. Conclusion The evaluation model showed that the optimal energy absorption per unit volume was mainly determined by the dynamic plateau stress. The in-plane dynamic plateau stress depended on the impact velocity for the multilayer A-type U-shaped corrugated structure materials with given fixed configuration parameters. From the physical analysis and discussion of the numerical results, the empirical formula of dynamic plateau stress was suggested in terms of impact velocity.