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 = 386 
WHERE 
  cscart_products_categories.product_id IN (
    427, 408, 382, 381, 1529, 1465, 1933, 
    439, 393, 394, 434, 383, 435, 327, 1937, 
    407, 389, 388, 426, 442, 1936, 326
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00747

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "178.93"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "18.41"
      },
      "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": 18,
            "filtered": "20.01",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (427,408,382,381,1529,1465,1933,439,393,394,434,383,435,327,1937,407,389,388,426,442,1936,326))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "3.68",
              "prefix_cost": "138.42",
              "data_read_per_join": "294"
            },
            "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": 18,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "18.41",
              "eval_cost": "3.68",
              "prefix_cost": "160.52",
              "data_read_per_join": "294"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
326 381,389,375,378,361,352,353,369,390,360,372,385,379,376,383,358,386,370,350,349M,391,382,362,357,368,380,351,359,373,394,393,356,392,355,374,377,388,395,363,371,354,396,384 0
327 371,354,384,381,375,378,361,352,353,369,360,372,385,379,376,383,358,386,370,350,349M,382,362,357,380,351,359,373,356,355,374,377,363 0
381 339,355,374,363,371,354,384,342,347,381,375,378,361,352,353,341,345,344,360,372,385,379,376,383,337M,358,386,370,343,350,349,382,362,338,357,340,380,351,359,373,356 0
382 351,373,377,356,339,355,374,371,354,384,342,347,369,381,375,378,352,353,341,345,344,372,385,379,376,383,337M,358,386,370,343,350,349,382,338,357,340 0
383 343,359,350,349,338,357,340,351,373,377,363,356,339,355,374,371,354,384,361,342,347,381,360,368,375,378,352,353,341,345,344,372,385,376,337M,358,362,386,370 0
388 337M,358,382,362,386,343,359,350,349,338,357,340,351,363,356,339,355,354,384,361,342,347,381,360,368,379,383,352,353,341,345,344,380,385 0
389 379,376,383,352,353,341,345,344,370,380,385,337M,358,382,386,343,373,350,349,377,338,357,340,351,374,356,339,355,371,369,354,375,384,378,342,347,381,372 0
393 375,384,378,342,347,381,372,379,376,383,352,353,341,345,344,370,380,385,337M,358,382,386,343,373,350,349,377,338,357,340,351,374,356,339,355,371,369,354 0
394 354,375,384,378,342,347,381,372,379,376,383,352,353,341,345,344,370,380,385,337M,358,382,386,343,373,350,349,377,338,357,340,351,374,356,339,355,371,369 0
407 396,356,339,355,362,354,359,384,390,342,347,381,379,383,352,353,341,391,363,345,344,380,385,337M,358,382,394,386,393,343,350,349,392,338,357,361,340,388,351,395,360,368 0
408 338,357,340,351,371,369,356,339,355,375,378,354,372,384,376,342,347,381,370,379,383,352,353,341,345,344,380,385,373,337M,358,377,382,386,343,350,349,374 0
426 337M,358,377,382,386,343,350,349,374,338,357,340,351,371,356,339,355,375,378,354,372,384,376,342,381,370,379,383,352,353,341,345,344,385,373 0
427 352,353,341,345,344,385,373,337M,358,377,382,386,343,369,350,349,374,338,357,340,351,371,356,339,355,375,378,347,354,372,384,376,342,381,370,380,379,383 0
434 342,381,361,380,379,360,368,383,352,353,341,345,344,385,337M,358,382,386,362,343,350,349,359,338,357,340,351,356,339,355,363,347,354,384 0
435 388,384,395,381,396,361,380,379,360,368,383,352,385,382,390,386,362,349M,359,351,391,394,363,393,392 0
439 363,354,370,342,373,384,377,353,341,381,361,345,344,369,379,360,374,368,383,352,337M,358,385,343,371,350,382,338,357,386,340,362,349,359,375,378,351,339,355,372,376 0
442 372,376,363,370,380,373,384,377,381,361,369,379,360,374,368,383,385,371,382,386,362,359M,375,378 0
1465 394,362,351,347,339,355,393,359,375,378,392,354,372,388,395,376,342,396,363,370,353,341,345,344,380,373,384,352,337,358,377,390,381,361M,343,369,379,350,360,374,368,383,338,357,340,356,385,371,391,349,382,386 0
1529 340,356,385,371,391,349M,386,394,362,351,347,339,355,393,359,375,378,392,354,372,388,395,376,342,396,363,370,353,341,345,344,380,373,384,352,337,358,377,390,381,361,343,369,379,350,360,374,368,338,357 0
1933 361M,369,379,350,360,374,338,340,391,349,386,394,362,339,355,359,372,388,376,396,363,370,341,345,352,337,390,381 0
1936 345,352,337,390,381,361M,356,369,379,350,360,374,338,391,349,375,378,386,394,362,339,359,395,388,376,353,396,363,370,373,384,377,341 0
1937 363,370,343,373,384,368,377,382,341,357,345,385,371,352,337,390,381,361M,340,356,351,347,369,379,350,360,374,393,338,392,355,391,349,354,375,378,386,342,394,362,339,372,359,395,344,380,388,376,358,353,396 0