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 = 382 
WHERE 
  cscart_products_categories.product_id IN (
    427, 408, 382, 381, 1465, 439, 393, 394, 
    434, 435, 327, 1937, 407, 389, 388, 426, 
    442, 326, 441
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00682

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "173.33"
    },
    "grouping_operation": {
      "using_temporary_table": true,
      "using_filesort": true,
      "cost_info": {
        "sort_cost": "15.87"
      },
      "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": 15,
            "filtered": "17.25",
            "index_condition": "(`eshopuga_upgr_4122`.`cscart_products_categories`.`product_id` in (427,408,382,381,1465,439,393,394,434,435,327,1937,407,389,388,426,442,326,441))",
            "cost_info": {
              "read_cost": "92.00",
              "eval_cost": "3.17",
              "prefix_cost": "138.42",
              "data_read_per_join": "253"
            },
            "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": 15,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "15.87",
              "eval_cost": "3.17",
              "prefix_cost": "157.46",
              "data_read_per_join": "253"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
326 362,355,393,374,379,361,385,370,384,357,350,392,373,383,354,382,396,352,381,349M,372,391,359,378,369,368,389,395,360,356,377,390,376,353,388,371,394,358,363,351,375,380,386 0
327 358,363,351,375,380,386,362,355,374,379,361,385,370,384,357,350,373,383,354,382,352,381,349M,372,359,378,369,360,356,377,376,353,371 0
381 356,347,376,353,344,341,337M,371,358,363,351,375,380,386,343,362,355,339,374,379,361,342,385,370,384,357,350,373,383,345,354,382,352,381,340,338,349,372,359,378,360 0
382 377,356,347,376,353,344,341,337M,371,358,351,375,386,343,355,339,374,379,342,385,370,384,357,350,373,369,383,345,354,382,352,381,340,338,349,372,378 0
388 345,354,382,352,381,340,338,349,360,356,363,347,353,344,380,341,337M,362,358,351,386,361,343,355,368,339,379,342,385,384,357,350,359,383 0
389 350,372,378,383,345,354,377,382,352,381,340,338,349,376,371,356,347,353,344,375,380,341,337M,358,351,374,386,343,370,355,339,379,342,373,385,384,357,369 0
393 339,379,342,373,385,384,357,369,350,372,378,383,345,354,377,382,352,381,340,338,349,376,371,356,347,353,344,375,380,341,337M,358,351,374,386,343,370,355 0
394 374,386,343,370,355,339,379,342,373,385,384,357,369,350,372,378,383,345,354,377,382,352,381,340,338,349,376,371,356,347,353,344,375,380,341,337M,358,351 0
407 353,344,380,341,337M,358,351,359,386,393,343,360,355,339,379,342,385,384,392,357,350,363,396,383,362,345,354,382,391,352,381,340,338,349,361,395,368,390,388,356,347,394 0
408 375,356,347,353,344,380,341,374,337M,358,370,351,386,343,373,355,369,339,379,342,385,372,384,357,378,350,377,383,345,354,382,352,376,381,340,338,349,371 0
426 340,338,349,371,375,356,353,344,341,374,337M,358,370,351,386,343,373,355,339,379,342,385,372,384,357,378,350,377,383,345,354,382,352,376,381 0
427 383,345,354,382,352,376,381,340,338,349,371,347,375,380,356,353,344,341,374,337M,358,370,351,369,386,343,373,355,339,379,342,385,372,384,357,378,350,377 0
434 342,368,385,384,357,350,383,345,354,382,352,359,381,340,338,349,360,347,380,356,353,344,363,341,337M,358,351,362,386,343,361,355,339,379 0
435 390,361,388,379,394,368,385,384,393,383,382,352,359,381,349M,360,392,380,396,391,363,351,395,362,386 0
439 343,372,351,355,378,362,377,339,386,342,361,357,350,376,379,368,385,384,371,345,354,340,375,338,383,382,352,359,381,349,374,360,370,369,353,344,341,337M,373,358,363 0
441 337M,358,363,343,372,351,355,362,339,342,361,357,350,368,384,371,345,354,347,340,338,383,356,382,352,359,381,380,349,360,370,369,353,344,341 0
442 373,360,370,369,378,377,363,386,372,362,376,379,385,361,375,368,384,371,374,383,382,359M,381,380 0
1465 383,382,359,381,395,353,344,380,341,337,373,390,360,358,370,369,388,394,343,351,355,378,377,363,339,386,342,372,393,357,362,350,376,379,385,361M,345,354,392,347,340,375,368,338,384,371,396,356,352,391,349,374 0
1937 371,396,356,352,391,349,374,382,359,381,395,353,344,380,341,337,373,390,360,358,370,369,388,394,343,351,355,378,377,363,339,386,342,372,393,357,362,350,376,379,385,361M,345,354,392,347,340,375,368,338,384 0