In this work, a set of novel composite structures has been successfully investigated and they have shown to be energy absorption structures for aerospace, automotive and railway applications, and where smart responses or bi-functional properties could be required. Standard materials and manufacturing process were used to obtain the respective structures. Like most composites, relative mechanical and physical properties were realised, including many facets of investigating smart composite structures. The overall aim of the research work was to thoroughly examine the effect of selected smart materials (piezoelectric material electro-rheological (ER) fluid) on the impact resistance of fibre-reinforced (FR) composites, in a way that ‘sensual-actuation’ mechanism could be established. The test specimens used were prepared and cured according to established standards, as well as experimental (low and high velocity impact) works and simulations. In the case of application, with limited failures, the structures can be considered in: control mechanical actions: flexibility and rigidity; wave: vibration and acoustic; structural integrity protection; impact resistance and tolerance.