Dessert box maker Celebration Box is selling groceries in boxes as it continues trading as an essential business during the lockdown.

The company which was started by Instagram entrepreneur Iyia Liu who sold to Kennerly Gourmet Grocery last year.

Celebration Box said it was continuing to trade through the lockdown, where all non-essential businesses have been forced to close.

SCREENSHOT Some people say the company should not be trading as an essential service.

On its website Celebration Box said because couriers could not guarantee next day delivery service it had suspended its boxes with donuts, but its boxes filled with lollies, chocolates and chips would continue to be delivered.

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Celebration Box was selling a box of 17 fruits including three apples, three oranges, lemons and feijoas, for $20.

During the lockdown consumers can buy food from supermarkets (both instore and online), dairies (but not cooked meals) and through meals on wheels and "whole food delivery subscriptions" like My Food Bag.

SCREENSHOT The company has paused delivery of donuts.

Also included as essential were entities "involved in the supply, delivery, distribution and sale of food, beverage and other key consumer goods essential for maintaining the wellbeing of people".

Celebration Box said on Facebook that the Ministry of Business, Innovation and Employment (MBIE) had given it the green light to operate.

The Facebook post reads: "Hiya, yes we are still operating but with a smaller range of boxes. We have been in contact with the MBIE who have clarified we are able to operate as a provider of fast moving consumer goods."

Celebration Box has been approached for comment on how its staff were operating during the lockdown.

SCREENSHOT Dessert box maker Celebration Box is selling groceries in boxes as it continues trading during the lockdown as an essential business.

On Wednesday MBIE gave further clarification on essential businesses and said consumers could shop online only for essential goods such as "food, beverages, health and sanitation products and toiletries" during the coronavirus lockdown.

"Couriers will only be delivering essential items. We are asking customers to commit to only purchasing essential items at this time," a spokeswoman said.

MBIE has been approached for comment on whether Celebration Box was an essential business.

SCREENSHOT Celebration Box is selling a box of 17 fruits including three apples, three oranges, lemons and feijoas, for $20.

Comments on the ministry's social media page indicated customers were receiving orders after the lockdown period started on Wednesday at 11.59pm.

Others raised concerns about Celebration Box claiming to be an essential service.

One commenter said on Instagram: "You are absolutely not an essential business."

Another said on Facebook: "This is disgusting and I am more appalled by your $30 'fruit pack' on your website, also made to take advantage of current events."

New Zealand's total number of coronavirus cases has jumped to 368.

Health officials identified 85 new cases of Covid-19 coronavirus, including 76 new confirmed cases and nine probable cases.