In a recent bulk build I had to add the following line to the Makefile of
gpgme 1.23.2 on NetBSD 9.2 amd64.
    .include "../../devel/gettext-lib/buildlink3.mk"
Note: Besides gpgme, I had to add it to libreoffice Makefile as well. So,
just hoping that it is not a problem with my setup.
-- 
Mayuresh