There is an obligation to add on to Shabbos at the beginning and the end. This is referred to as
Tosfos Shabbos. According to many
poskim this is a Torah obligation. Although it is not clear how much time must be added, Sefer Ohr L’Tzion (II:Hadlakos Neiros) writes that
Tosfos Shabbos is at least 3 minutes before sunset. He recommends stopping
melacha (prohibited work) a few minutes before this, to take into account discrepancies in the calendars due to hills and other factors. Rav Moshe Feinstein zt”l (Igros Moshe OC 2:6) writes that the reason for the custom of lighting eighteen minutes before sunset was in order that one should fulfill the mitzvah of
Tosfos Shabbos in the optimal way. However eighteen minutes is not a universal custom. Some communities have the custom of lighting twenty minutes before sunset and some ten minutes before sunset. The custom in Jerusalem is to light forty minutes before sunset. However, the most prevalent custom is eighteen minutes. Igros Moshe writes that only the one who lights candles accepts Shabbos at that time. Others in the family may continue doing
melacha for a few more minutes. It is for this reason in many homes the wife will light candles and the husband will then drive to shul.
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