SELECT 
  cscart_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      cscart_products_categories.link_type = "M", 
      CONCAT(
        cscart_products_categories.category_id, 
        "M"
      ), 
      cscart_products_categories.category_id
    )
  ) AS category_ids, 
  product_position_source.position AS position 
FROM 
  cscart_products_categories 
  INNER JOIN cscart_categories ON cscart_categories.category_id = cscart_products_categories.category_id 
  AND cscart_categories.company_id = 1 
  AND (
    cscart_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_categories.usergroup_ids
    )
  ) 
  AND cscart_categories.status IN ('A', 'H') 
  LEFT JOIN cscart_products_categories AS product_position_source ON cscart_products_categories.product_id = product_position_source.product_id 
  AND product_position_source.category_id = 349 
WHERE 
  cscart_products_categories.product_id IN (
    421, 427, 408, 1971, 382, 418, 1959, 1930, 
    400, 1960, 321, 424, 1961, 1931, 381, 
    1529, 401, 2001, 1465, 1932, 1962, 1933, 
    1935, 1958
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00578

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "167.64"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "13.28"
      },
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "ALL",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "rows_examined_per_scan": 115,
            "rows_produced_per_join": 2,
            "filtered": "2.00",
            "cost_info": {
              "read_cost": "27.56",
              "eval_cost": "0.46",
              "prefix_cost": "28.02",
              "data_read_per_join": "6K"
            },
            "used_columns": [
              "category_id",
              "company_id",
              "usergroup_ids",
              "status"
            ],
            "attached_condition": "((`eshopuga_upgr_4122`.`cscart_categories`.`company_id` = 1) and ((`eshopuga_upgr_4122`.`cscart_categories`.`usergroup_ids` = '') or find_in_set(0,`eshopuga_upgr_4122`.`cscart_categories`.`usergroup_ids`) or find_in_set(1,`eshopuga_upgr_4122`.`cscart_categories`.`usergroup_ids`)) and (`eshopuga_upgr_4122`.`cscart_categories`.`status` in ('A','H')))"
          }
        },
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "eshopuga_upgr_4122.cscart_categories.category_id"
            ],
            "rows_examined_per_scan": 40,
            "rows_produced_per_join": 13,
            "filtered": "14.44",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (421,427,408,1971,382,418,1959,1930,400,1960,321,424,1961,1931,381,1529,401,2001,1465,1932,1962,1933,1935,1958))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "2.66",
              "prefix_cost": "138.42",
              "data_read_per_join": "212"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ]
          }
        },
        {
          "table": {
            "table_name": "product_position_source",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id",
              "product_id"
            ],
            "key_length": "6",
            "ref": [
              "const",
              "eshopuga_upgr_4122.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 13,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "13.28",
              "eval_cost": "2.66",
              "prefix_cost": "154.36",
              "data_read_per_join": "212"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
321 359,362,349M 0
381 382,344,360,361,371,356,378,359,380,345,337M,355,352,343,340,370,381,351,362,353,350,358,373,372,354,384,379,341,375,342,338,349,347,383,385,357,374,339,376,386,363 0
382 385,357,374,339,376,386,382,344,371,356,378,345,337M,355,352,343,340,370,381,369,351,353,350,358,373,372,354,377,384,379,341,375,342,338,349,347,383 0
400 342,338,349,347,357,339,344,356,345,337M,355,352,343,340,351,353,350,358,354,341 0
401 341,342,338,349,339,344,345,337M,352,343,340,351,358 0
408 340,351,354,358,383,385,374,376,386,347,341,342,338,382,349,357,371,380,378,339,356,344,370,381,369,355,373,372,377,384,353,350,345,337M,379,352,343,375 0
418 372,377,353,350,345,337M,363,352,343,375,340,351,354,358,374,376,341,342,338,349,357,371,378,339,356,344,370,369,355,373 0
421 344,388,393,355,391,360,353,350,345,337M,361,363,352,343,340,351,354,368,359,358,396,392,341,390,395,362,342,338,394,349,357,339,356 0
424 339,356,344,355,353,350,345,337M,352,347,343,340,351,354,358,341,342,338,349,357 0
427 349,357,370,369,384,373,379,339,372,377,356,375,383,344,385,355,386,382,374,353,350,345,337M,376,352,347,343,380,340,351,354,358,371,378,381,341,342,338 0
1465 381,341,342,338,349,357,370,369,388,393,384,373,379,391,339,372,360,377,361M,363,356,375,383,344,385,368,359,355,386,382,396,374,353,350,345,337,376,392,352,347,343,380,390,395,362,340,394,351,354,358,371,378 0
1529 351,354,358,371,378,381,341,342,338,349M,357,370,369,388,393,384,373,379,391,339,372,360,377,361,363,356,375,344,385,368,359,355,386,396,374,353,350,345,337,376,392,352,347,343,380,390,395,362,340,394 0
1930 353,350,345,337,376,395,352,390,362,340,351,354,381,341,338,349,369,388,379,391,339,377,361M,363,356,375,359,355 0
1931 396,374,359,380,353,350,345,337,376,395,371,390,362,340,342,381,338,349,372,369,388,360,379,385,391,339,361M,363 0
1932 394,359,352,378,350,345,390,362M,384,381,338,349,369,388,377,379,391,339 0
1933 355,379,361M,363,391,339,396,374,394,337,359,376,352,340,370,350,345,341,390,362,381,372,360,386,338,349,369,388 0
1935 360,338,349,369,388,379,361M,363,380,391,339,374,395,394,337,359,376,393,352,340,342,350,345,384,390,362,344,381,372 0
1958 377,381,360,338,349,369,388,379,361M,363,339,370,337,359,352,340,368,362 0
1959 368,362,377,381,360,338,349,369,379,361M,363,339,370,350,337,359,352,340 0
1960 352,340,368,362,377,381,378,360,338,349,369,379,361M,363,339,370,337,359 0
1961 370,337,359,340,368,362,377,381,378,360,338,349,369,379,361M,363,339,350 0
1962 361M,363,339,350,352,370,337,359,340,388,362,377,381,360,338,390,349,369,379 0
1971 338,349,369,379,361M,363,339,350,352,370,337,359,368,340,362,377,381,360 0
2001 390,338,349,369,396M,363,391,362 0