Aims. We present the first detailed X-ray analysis of three active galactic nuclei, the Seyfert 1 galaxies UGC 3142 and ESO 140-43, and the Seyfert 2 galaxy ESO 383-18, to study the geometry and the physical characteristics of their absorbers.

Methods. High-quality XMM-Newton EPIC and RGS data were analyzed as well as Swift/XRT and BAT and INTEGRAL IBIS/ISGRI data to cover the 0.3-110 keV energy range. For ESO 140-43 also XMM-Newton/OM and Swift/UVOT data were used. We studied the variability of the three AGN on a time-scale of seconds using the EPIC/PN light curves, and the long-term time-scale variability of ESO 140-43 using two observations performed six months apart by XMM-Newton.

Results. The spectra of the three Seyfert galaxies present a ``soft excess'' at energies above a power law continuum that can be modeled by complex absorption, without any additional emission component. The X-ray sources in UGC 3142 and ESO 383-18 are absorbed by two layers of neutral material, with covering fractions and for UGC 3142, and and for ESO 383-18. While the clumpy absorber could be part of a disk wind or of the broad line region for UGC 3142, for ESO 383-18 a clumpy torus plus Compton thin dust lanes are more likely. The spectra of ESO 140-43 can be well fitted with a power law absorbed by three clumpy ionized absorbers with different covering factors, column densities, and ionization parameters, likely part of a moving clumpy system, which could be a disk wind or the broad line region. The strong spectral and flux variability on a time-scale of six months seen in ESO 140-43 is likely due to changes in the moving absorbers. We were able to detect the variation of the covering factor of one of the three ionized absorbers on a kilo-seconds time-scale in the EPIC light-curve of ESO 140-43.