Binary package “win-iconv-mingw-w64-dev” in ubuntu focal

iconv implementation using Windows API (for cross-building)

 Windows systems have native character set conversion
 routines. win-iconv wraps those routines in a standard-looking iconv
 interface. This package provides a means to cross-build tools for
 Windows that depend on libiconv.
 .
 On native Debian systems, iconv is provided directly by glibc; you
 should not need this package unless you are cross-building Windows
 tools.