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/etc/bash_completion.d/iconv is in bash-completion 1:1.3-1ubuntu8.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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# iconv(1) completion

have iconv &&
_iconv()
{
    local cur prev split=false

    COMPREPLY=()
    _get_comp_words_by_ref cur prev

    _split_longopt && split=true

    case $prev in
        -'?'|--help|--usage|-V|--version|--unicode-subst|--byte-subst|\
        --widechar-subst)
            return 0
            ;;
        -f|--from-code|-t|--to-code)
            COMPREPLY=( $( compgen -W '$( iconv -l | \
                sed -e "s@/*\$@@" -e "s/[,()]//g" )' -- "$cur" ) )
            return 0
            ;;
        -o|--output)
            _filedir
            return 0
            ;;
    esac

    $split && return 0

    if [[ "$cur" = -* ]]; then
        COMPREPLY=( $( compgen -W '--from-code --to-code --list -c
            --unicode-subst --byte-subst --widechar-subst --output --silent
            --verbose --help --usage --version' -- "$cur" ) )
        return 0
    fi
} &&
complete -F _iconv -o default iconv

# Local variables:
# mode: shell-script
# sh-basic-offset: 4
# sh-indent-comment: t
# indent-tabs-mode: nil
# End:
# ex: ts=4 sw=4 et filetype=sh