Case C-218/09: Judgment of the Court (Fourth Chamber) of 18 March 2010 (reference for a preliminary ruling from the Hof van beroep te Brussel (Belgium)) — SGS Belgium NV, Firme Derwa NV, Centraal Beheer Achmea NV v Belgisch Interventie- en Restitutiebureau, Firme Derwa NV, Centraal Beheer Achmea NV, SGS Belgium NV, Belgisch Interventie- en Restitutiebureau (Reference for a preliminary ruling — Regulation (EEC) No 3665/87 — Export refunds — Article 5(3) — Conditions for granting — Exception — Force majeure — Products which perished in transit)