The researches on dynamic responses of underwater impulsive loading have been conducted. However, the previous study mainly concentrated on metal sandwich structure and fixed supported boundary. The relative research on composite auxetic re-entrant honeycomb structure and simply supported boundary are rarely. In this paper, the effect of the gradient form and relative density on impact resistance performance of composite auxetic re-entrant honeycomb structure was experimentally and numerically investigated. The one-stage light gas gun was applied to provide initial kinetic energy of the fly plate, and the diffuser-type shock tube was utilized to generate and propagate exponential decaying shock wave. The pressure–time curve was respectively amplified and recorded by the charge amplifier and oscilloscope. The response speed, final deflection of rear panel and failure mode of cores and panels were used to evaluate impact resistance of composite auxetic re-entrant honeycomb structures. Moreover, acoustic-structure interaction algorithm was applied to simulate impact course of specimens in Abaqus/Explicit. The results between experiment and numerical simulation exhibited good consistency. The results indicated that the positive gradient form could excessively slow down response speed of rear panel by dissipating energy of shock wave, and the average gradient demonstrated smaller final displacement of rear panel and less failure compared with graded structures.