$98 dollars sounds rather expensive for delivering a card. Perhaps this scammer should try putting the card in the regular post. That would probably only cost a few dollars.
This is what is known as an advance fee fraud. Yes - this is a scammer asking you for money. $98 in fact. There is no ATM card and you certainly aren't about to be sent $500k for no reason at all.
Delete the email and don't reply.
Our Ref: FGN/SNT/RAL
Your Ref: SNT/ATM/822
I am directed to inform you that your payment verification and
confirmations are correct, Therefore we are happy to inform
you that arrangements have been concluded to effect your payment as soon
as possible and in our bid to transparency.
It is my pleasure to inform you that ATM Card Number: 5428050011004432
have been approved in your favor, The ATM Card Value is $315,810.00 USD
(Three Hundred and Fifteen Thousand, Eight Hundred and Ten USD Only)
You are advised that a maximum withdrawal value of $5,000.00 USD is
permitted on withdrawal per day and are duly Inter Switch so you can make
withdrawal in any location and ATM Center of your choice.
We have concluded delivery arrangement with the ups courier services.
Email.firstname.lastname@example.org Please note that the UPS Courier Company
is fully insured by Nicon Insurance Corporation.
Please do inform us if you will be able to pay for the delivery cost
($98.00USD) so that I will know how to proceed, and
please be informed that the delivery will be made to your address in 48
hours (2 days) after our confirmation of this payment
for delivery, as you know that the delivery fee receipt will be used to
attach on your payment delivery documents to avoid
being delayed by customs.
Your full name
Treat urgently and note that your ATM Card is ready and available for
dispatch to you.
Dr. Harris Conklin
HEAD OF INTENATIONAL REMITTANCE DEPARTMENT.
Tel: +234 803 8414 508