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/usr/bin/dh_numpy is in python-numpy 1:1.12.1-3.

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#!/usr/bin/perl -w

# Copyright © 2010 Piotr Ożarowski <piotr@debian.org>
# Copyright © 2012 Jakub Wilk <jwilk@debian.org>
#
# Permission is hereby granted, free of charge, to any person obtaining a copy
# of this software and associated documentation files (the "Software"), to deal
# in the Software without restriction, including without limitation the rights
# to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
# copies of the Software, and to permit persons to whom the Software is
# furnished to do so, subject to the following conditions:
#
# The above copyright notice and this permission notice shall be included in
# all copies or substantial portions of the Software.
#
# THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
# IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
# FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
# AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
# LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
# OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN
# THE SOFTWARE.

use strict;
use Debian::Debhelper::Dh_Lib;

init(options => {
        "strict" => \$dh{STRICT},
});

my %data;

open(FILE, '<', '/usr/share/numpy/versions') or error("cannot read version data: $!\n");
while (<FILE>) {
	chomp;
	next unless /^[^#]/;
	my ($key, $value) = split;
	$data{$key} = $value;
}
close FILE;

unless ($data{'abi'} and $data{'api'} and $data{'api-min-version'}) {
	error("cannot parse version data file");
}

foreach my $package (@{$dh{DOPACKAGES}}) {
	my $numpy_dep;
	if (package_arch($package) eq 'all') {
		$numpy_dep = 'python-numpy';
	} elsif ($dh{STRICT}) {
		$numpy_dep = "python-numpy-api$data{'api'}";
	} else {
		$numpy_dep = "python-numpy (>= $data{'api-min-version'}), python-numpy-abi$data{'abi'}";
	}
	addsubstvar($package, "python:Depends", $numpy_dep);
}

exit 0