To estimate the strength of rear seat which seated three occupants in frontal crash under displacement of luggage, a finite element (FE) model for the rear seat of a productive minibus was established. First, the FE model of minibus seat was simulated and validated by quasi-static test, according to the regulations in China and rules of ‘GB14167-2013 Safety-belt anchorages, ISOFIX anchorages system and ISOFIX top tether anchorages for vehicles’. Second, based on above model, a computer aid engineer (CAE) analysis on three different curves of acceleration pulse of rigid luggage was conducted under the requirements of European vehicle seat regulation ECE R17. The simulation results show that the hind feet of minibus rear seat has been full risk of fracture and needed to improve necessarily because of not enough strength for rear seat feet. Finally, three improvement schemes was selected to comparative analyze under the same load pulse curves. The hind feet thickness of minibus rear seat is used for 3mm, 4mm, and 5mm respectively. The results show that, if feet thickness is a certain value, the higher the peak of acceleration pulse, the greater the plastic strain of minibus rear seat. If acceleration pulse keep the same, the greater thickness of hind feet, the smaller the plastic strain of minibus rear seat. Hence, it is priority scheme to choose whose hind foot thickness of minibus rear seat is 4mm and weight is 1.42kg, accord with the requirements of strength and reduce the cost consideration.